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Sample records for accounting standards cost

  1. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-25

    ... Harmonization Rule. The final rule was published at 76 FR 81296 on December 27, 2011. Generally, the technical... Standard (CAS) 412, ``Composition and Measurement of Pension Cost,'' and CAS 413, ``Adjustment and... the final rule that revised Cost Accounting Standard (CAS) 412, ``Composition and Measurement...

  2. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-26

    ... paragraph (6) of the preamble to CAS 416 (43 FR 42239, September 20, 1978), which stated: Obviously, a... circumstances.'' (See Preamble to CAS 416 (43 FR 42239, Sept. 20, 1978).) Although CAS 416 has been in effect... published the SDP, ``Accounting for Insurance Costs'' (71 FR 4335) which in particular, addressed the use...

  3. 75 FR 25981 - Cost Accounting Standards: Harmonization of Cost Accounting Standards 412 and 413 With the...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-10

    ...The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards Board (Board), invites public comments concerning the harmonization of Cost Accounting Standards 412 and 413 with the Pension Protection Act (PPA) of 2006. The PPA amended the minimum funding requirements for defined benefit pension plans. The PPA required the Board to harmonize with PPA the CAS applicable to the......

  4. 48 CFR 30.101 - Cost Accounting Standards.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Cost Accounting Standards Board at 48 CFR Chapter 99; and (2) The following preambles: (i) Part I... 48 Federal Acquisition Regulations System 1 2013-10-01 2013-10-01 false Cost Accounting Standards... CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.101 Cost Accounting Standards....

  5. 48 CFR 9904.411 - Cost accounting standard-accounting for acquisition costs of material.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Cost accounting standard-accounting for acquisition costs of material. 9904.411 Section 9904.411 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT...

  6. 48 CFR 9904.411 - Cost accounting standard-accounting for acquisition costs of material.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Cost accounting standard-accounting for acquisition costs of material. 9904.411 Section 9904.411 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT...

  7. 48 CFR 9904.406 - Cost accounting standard-cost accounting period.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Cost accounting standard-cost accounting period. 9904.406 Section 9904.406 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET...

  8. 48 CFR 9904.411 - Cost accounting standard-accounting for acquisition costs of material.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-accounting for acquisition costs of material. 9904.411 Section 9904.411 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT...

  9. 48 CFR 9904.406 - Cost accounting standard-cost accounting period.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Cost accounting standard-cost accounting period. 9904.406 Section 9904.406 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET...

  10. 48 CFR 9904.411 - Cost accounting standard-accounting for acquisition costs of material.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Cost accounting standard-accounting for acquisition costs of material. 9904.411 Section 9904.411 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT...

  11. 48 CFR 9904.406 - Cost accounting standard-cost accounting period.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Cost accounting standard-cost accounting period. 9904.406 Section 9904.406 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET...

  12. 48 CFR 9904.406 - Cost accounting standard-cost accounting period.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-cost accounting period. 9904.406 Section 9904.406 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET...

  13. 48 CFR 30.102 - Cost Accounting Standards Board publication.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Cost Accounting Standards... REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.102 Cost Accounting Standards Board publication. Copies of the CASB Standards and Regulations are printed in title...

  14. 48 CFR 30.102 - Cost Accounting Standards Board publication.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Cost Accounting Standards... REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.102 Cost Accounting Standards Board publication. Copies of the CASB Standards and Regulations are printed in title...

  15. 48 CFR 30.102 - Cost Accounting Standards Board publication.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 1 2013-10-01 2013-10-01 false Cost Accounting Standards... REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.102 Cost Accounting Standards Board publication. Copies of the CASB Standards and Regulations are printed in title...

  16. 48 CFR 30.102 - Cost Accounting Standards Board publication.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 1 2012-10-01 2012-10-01 false Cost Accounting Standards... REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.102 Cost Accounting Standards Board publication. Copies of the CASB Standards and Regulations are printed in title...

  17. 48 CFR 30.102 - Cost Accounting Standards Board publication.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 1 2014-10-01 2014-10-01 false Cost Accounting Standards... REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.102 Cost Accounting Standards Board publication. Copies of the CASB Standards and Regulations are printed in title...

  18. 14 CFR 1274.919 - Cost principles and accounting standards.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Cost principles and accounting standards... principles and accounting standards. Cost Principles and Accounting Standards July 2002 The expenditure of... implemented by FAR Parts 30, 31, and 48 CFR part 99. (If the Recipient is a consortium which includes...

  19. 48 CFR 30.101 - Cost Accounting Standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Accounting Standards (CAS) and to disclose in writing and follow consistently their cost accounting practices... Cost Accounting Standards Board at 48 CFR Chapter 99; and (2) The following preambles: (i) Part I... to the CAS, and any other regulations promulgated by the CASB (see 48 CFR chapter 99), all of...

  20. 48 CFR 12.214 - Cost Accounting Standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... actual costs incurred). See 48 CFR 30.201-1 for CAS applicability to fixed-price with economic price... prescribed in 48 CFR 30.201. ... Items 12.214 Cost Accounting Standards. Cost Accounting Standards (CAS) do not apply to contracts...

  1. 48 CFR 12.214 - Cost Accounting Standards.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... actual costs incurred). See 48 CFR 30.201-1 for CAS applicability to fixed-price with economic price... prescribed in 48 CFR 30.201. ... Items 12.214 Cost Accounting Standards. Cost Accounting Standards (CAS) do not apply to contracts...

  2. 48 CFR 12.214 - Cost Accounting Standards.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... actual costs incurred). See 48 CFR 30.201-1 for CAS applicability to fixed-price with economic price... prescribed in 48 CFR 30.201. ... Items 12.214 Cost Accounting Standards. Cost Accounting Standards (CAS) do not apply to contracts...

  3. 48 CFR 12.214 - Cost Accounting Standards.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... actual costs incurred). See 48 CFR 30.201-1 for CAS applicability to fixed-price with economic price... prescribed in 48 CFR 30.201. ... Items 12.214 Cost Accounting Standards. Cost Accounting Standards (CAS) do not apply to contracts...

  4. 48 CFR 9904.401 - Cost accounting standard-consistency in estimating, accumulating and reporting costs.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.401 Cost... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Cost accounting...

  5. 48 CFR 9904.401 - Cost accounting standard-consistency in estimating, accumulating and reporting costs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.401 Cost... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting...

  6. 48 CFR 9904.401 - Cost accounting standard-consistency in estimating, accumulating and reporting costs.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.401 Cost... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Cost accounting...

  7. 48 CFR 9904.401 - Cost accounting standard-consistency in estimating, accumulating and reporting costs.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.401 Cost... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Cost accounting...

  8. 48 CFR 9903.307 - Cost Accounting Standards Preambles.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Cost Accounting Standards Preambles. 9903.307 Section 9903.307 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND...

  9. 48 CFR 1699.70 - Cost accounting standards.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... existing under the FEHB Program, the Cost Accounting Standards, found at 48 CFR part 9904, of the Code of... 48 Federal Acquisition Regulations System 6 2012-10-01 2012-10-01 false Cost accounting standards. 1699.70 Section 1699.70 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT...

  10. 48 CFR 1699.70 - Cost accounting standards.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... existing under the FEHB Program, the Cost Accounting Standards, found at 48 CFR part 9904, of the Code of... 48 Federal Acquisition Regulations System 6 2013-10-01 2013-10-01 false Cost accounting standards. 1699.70 Section 1699.70 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT...

  11. 48 CFR 9903.307 - Cost Accounting Standards Preambles.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Cost Accounting Standards Preambles. 9903.307 Section 9903.307 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND...

  12. 48 CFR 9903.307 - Cost Accounting Standards Preambles.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Cost Accounting Standards Preambles. 9903.307 Section 9903.307 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND...

  13. 48 CFR 1699.70 - Cost accounting standards.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... existing under the FEHB Program, the Cost Accounting Standards, found at 48 CFR part 9904, of the Code of... 48 Federal Acquisition Regulations System 6 2014-10-01 2014-10-01 false Cost accounting standards. 1699.70 Section 1699.70 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT...

  14. 48 CFR 1699.70 - Cost accounting standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... existing under the FEHB Program, the Cost Accounting Standards, found at 48 CFR part 9904, of the Code of... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Cost accounting standards. 1699.70 Section 1699.70 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT...

  15. 48 CFR 9903.101 - Cost Accounting Standards.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Cost Accounting Standards. 9903.101 Section 9903.101 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND...

  16. 48 CFR 1699.70 - Cost accounting standards.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... existing under the FEHB Program, the Cost Accounting Standards, found at 48 CFR part 9904, of the Code of... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Cost accounting standards. 1699.70 Section 1699.70 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT...

  17. 48 CFR 9903.307 - Cost Accounting Standards Preambles.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost Accounting Standards Preambles. 9903.307 Section 9903.307 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND...

  18. 48 CFR 9903.101 - Cost Accounting Standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost Accounting Standards. 9903.101 Section 9903.101 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND...

  19. 48 CFR 9903.101 - Cost Accounting Standards.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Cost Accounting Standards. 9903.101 Section 9903.101 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND...

  20. 48 CFR 9903.101 - Cost Accounting Standards.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Cost Accounting Standards. 9903.101 Section 9903.101 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND...

  1. 48 CFR 30.101 - Cost Accounting Standards.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Cost Accounting Standards Board at 48 CFR Chapter 99; and (2) The following preambles: (i) Part I... to the CAS, and any other regulations promulgated by the CASB (see 48 CFR chapter 99), all of which... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Cost Accounting...

  2. 48 CFR 30.101 - Cost Accounting Standards.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Recodified by the Cost Accounting Standards Board at 48 CFR Chapter 99; and (2) The following preambles: (i... deemed to refer to the CAS, and any other regulations promulgated by the CASB (see 48 CFR chapter 99... 48 Federal Acquisition Regulations System 1 2014-10-01 2014-10-01 false Cost Accounting...

  3. 48 CFR 30.101 - Cost Accounting Standards.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Cost Accounting Standards Board at 48 CFR Chapter 99; and (2) The following preambles: (i) Part I... to the CAS, and any other regulations promulgated by the CASB (see 48 CFR chapter 99), all of which... 48 Federal Acquisition Regulations System 1 2012-10-01 2012-10-01 false Cost Accounting...

  4. 48 CFR 52.230-2 - Cost Accounting Standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Accounting Standards (OCT 2010) (a) Unless the contract is exempt under 48 CFR 9903.201-1 and 9903.201-2, the provisions of 48 CFR part 9903 are incorporated herein by reference and the Contractor, in connection with..., disclose in writing the Contractor's cost accounting practices as required by 48 CFR 9903.202-1...

  5. 48 CFR 52.230-2 - Cost Accounting Standards.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Accounting Standards (MAY 2012) (a) Unless the contract is exempt under 48 CFR 9903.201-1 and 9903.201-2, the provisions of 48 CFR part 9903 are incorporated herein by reference and the Contractor, in connection with..., disclose in writing the Contractor's cost accounting practices as required by 48 CFR 9903.202-1...

  6. 48 CFR 52.230-2 - Cost Accounting Standards.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Accounting Standards (MAY 2014) (a) Unless the contract is exempt under 48 CFR 9903.201-1 and 9903.201-2, the provisions of 48 CFR part 9903 are incorporated herein by reference and the Contractor, in connection with..., disclose in writing the Contractor's cost accounting practices as required by 48 CFR 9903.202-1...

  7. 48 CFR 52.230-2 - Cost Accounting Standards.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Accounting Standards (OCT 2010) (a) Unless the contract is exempt under 48 CFR 9903.201-1 and 9903.201-2, the provisions of 48 CFR part 9903 are incorporated herein by reference and the Contractor, in connection with..., disclose in writing the Contractor's cost accounting practices as required by 48 CFR 9903.202-1...

  8. 48 CFR 52.230-2 - Cost Accounting Standards.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Accounting Standards (MAY 2012) (a) Unless the contract is exempt under 48 CFR 9903.201-1 and 9903.201-2, the provisions of 48 CFR part 9903 are incorporated herein by reference and the Contractor, in connection with..., disclose in writing the Contractor's cost accounting practices as required by 48 CFR 9903.202-1...

  9. Cost Accounting Standards: Determining an Institution's Disclosure Requirements.

    ERIC Educational Resources Information Center

    Bruce, Janet D.

    1995-01-01

    This article discusses the implications of recently adopted U.S. Cost Accounting Standards (CAS) that apply to educational institutions that contract with or receive grants from the federal government. It focuses on the disclosure requirements that colleges and universities must follow to comply with CAS. (MDM)

  10. 48 CFR 9904.412 - Cost accounting standard for composition and measurement of pension cost.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Cost accounting standard for composition and measurement of pension cost. 9904.412 Section 9904.412 Federal Acquisition... accounting standard for composition and measurement of pension cost....

  11. 48 CFR 9904.412 - Cost accounting standard for composition and measurement of pension cost.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Cost accounting standard for composition and measurement of pension cost. 9904.412 Section 9904.412 Federal Acquisition... accounting standard for composition and measurement of pension cost....

  12. 48 CFR 9904.412 - Cost accounting standard for composition and measurement of pension cost.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Cost accounting standard for composition and measurement of pension cost. 9904.412 Section 9904.412 Federal Acquisition... accounting standard for composition and measurement of pension cost....

  13. 48 CFR 9904.412 - Cost accounting standard for composition and measurement of pension cost.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard for composition and measurement of pension cost. 9904.412 Section 9904.412 Federal Acquisition... accounting standard for composition and measurement of pension cost....

  14. 48 CFR 9904.409 - Cost accounting standard-depreciation of tangible capital assets.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.409 Cost accounting standard... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Cost accounting...

  15. 48 CFR 9904.409 - Cost accounting standard-depreciation of tangible capital assets.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.409 Cost accounting standard... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Cost accounting...

  16. 48 CFR 9904.409 - Cost accounting standard-depreciation of tangible capital assets.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.409 Cost accounting standard... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting...

  17. 48 CFR 9904.409 - Cost accounting standard-depreciation of tangible capital assets.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.409 Cost accounting standard... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Cost accounting...

  18. 48 CFR 9904.402 - Cost accounting standard-consistency in allocating costs incurred for the same purpose.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.402 Cost... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Cost accounting...

  19. 48 CFR 9904.402 - Cost accounting standard-consistency in allocating costs incurred for the same purpose.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Cost accounting standard... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.402...

  20. 48 CFR 9904.402 - Cost accounting standard-consistency in allocating costs incurred for the same purpose.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Cost accounting standard... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.402...

  1. 48 CFR 12.214 - Cost Accounting Standards.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... actual costs incurred). See 48 CFR 30.201-1 for CAS applicability to fixed-price with economic price... prescribed in 48 CFR 30.201. ... 48 Federal Acquisition Regulations System 1 2012-10-01 2012-10-01 false Cost Accounting...

  2. Cost Accounting Standards: An Overview of Compliance with These Complex Standards.

    ERIC Educational Resources Information Center

    Bruce, Janet D.

    1993-01-01

    A discussion of federal cost accounting standards (CAS) chronicles briefly the history of CAS, notes other pertinent regulations applicable to higher education, summarizes the initial standards drafted for colleges and universities, and examines disclosure statement requirements and implications of noncompliance. (MSE)

  3. 48 CFR 9905.502 - Cost accounting standard-consistency in allocating costs incurred for the same purpose by...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Cost accounting standard... 9905.502 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS...

  4. 48 CFR 9905.501 - Cost accounting standard-consistency in estimating, accumulating and reporting costs by...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Cost accounting standard....501 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS...

  5. 48 CFR 9905.501 - Cost accounting standard-consistency in estimating, accumulating and reporting costs by...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Cost accounting standard....501 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS...

  6. 48 CFR 9905.502 - Cost accounting standard-consistency in allocating costs incurred for the same purpose by...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Cost accounting standard... 9905.502 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS...

  7. 48 CFR 9905.502 - Cost accounting standard-consistency in allocating costs incurred for the same purpose by...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 9905.502 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Cost accounting...

  8. 48 CFR 9905.501 - Cost accounting standard-consistency in estimating, accumulating and reporting costs by...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ....501 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Cost accounting...

  9. 48 CFR 52.230-1 - Cost Accounting Standards Notices and Certification.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... requirements of the Cost Accounting Standards Board (48 CFR Chapter 99), except for those contracts which are... from the Cost Accounting Standards clause under the provisions of 48 CFR 9903.201-2(b) and certifies... 48 Federal Acquisition Regulations System 2 2011-10-01 2011-10-01 false Cost Accounting...

  10. 48 CFR 52.230-1 - Cost Accounting Standards Notices and Certification.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... requirements of the Cost Accounting Standards Board (48 CFR Chapter 99), except for those contracts which are... from the Cost Accounting Standards clause under the provisions of 48 CFR 9903.201-2(b) and certifies... 48 Federal Acquisition Regulations System 2 2013-10-01 2013-10-01 false Cost Accounting...

  11. 48 CFR 52.230-1 - Cost Accounting Standards Notices and Certification.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... requirements of the Cost Accounting Standards Board (48 CFR Chapter 99), except for those contracts which are... from the Cost Accounting Standards clause under the provisions of 48 CFR 9903.201-2(b) and certifies... 48 Federal Acquisition Regulations System 2 2012-10-01 2012-10-01 false Cost Accounting...

  12. 48 CFR 52.230-1 - Cost Accounting Standards Notices and Certification.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... requirements of the Cost Accounting Standards Board (48 CFR Chapter 99), except for those contracts which are... from the Cost Accounting Standards clause under the provisions of 48 CFR 9903.201-2(b) and certifies... 48 Federal Acquisition Regulations System 2 2014-10-01 2014-10-01 false Cost Accounting...

  13. 48 CFR 52.230-6 - Administration of Cost Accounting Standards.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... increased or decreased cost to the Government in accordance with 48 CFR 9903.306(c). The associated increase... Clauses 52.230-6 Administration of Cost Accounting Standards. As prescribed in 30.201-4(d)(1), insert the following clause: Administration of Cost Accounting Standards (JUN 2010) For the purpose of...

  14. 48 CFR 52.230-6 - Administration of Cost Accounting Standards.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... increased or decreased cost to the Government in accordance with 48 CFR 9903.306(c). The associated increase... Clauses 52.230-6 Administration of Cost Accounting Standards. As prescribed in 30.201-4(d)(1), insert the following clause: Administration of Cost Accounting Standards (JUN 2010) For the purpose of...

  15. 48 CFR 52.230-6 - Administration of Cost Accounting Standards.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... increased or decreased cost to the Government in accordance with 48 CFR 9903.306(c). The associated increase... Clauses 52.230-6 Administration of Cost Accounting Standards. As prescribed in 30.201-4(d)(1), insert the following clause: Administration of Cost Accounting Standards (JUN 2010) For the purpose of...

  16. 48 CFR 9904.402 - Cost accounting standard-consistency in allocating costs incurred for the same purpose.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-consistency in allocating costs incurred for the same purpose. 9904.402 Section 9904.402 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET...

  17. 48 CFR 9905.502 - Cost accounting standard-consistency in allocating costs incurred for the same purpose by...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-consistency in allocating costs incurred for the same purpose by educational institutions. 9905.502 Section 9905.502 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF...

  18. 48 CFR 9905.501 - Cost accounting standard-consistency in estimating, accumulating and reporting costs by...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-consistency in estimating, accumulating and reporting costs by educational institutions. 9905.501 Section 9905.501 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF...

  19. 48 CFR 9904.414 - Cost accounting standard-cost of money as an element of the cost of facilities capital.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Cost accounting...

  20. 48 CFR 9904.414 - Cost accounting standard-cost of money as an element of the cost of facilities capital.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Cost accounting standard... Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST...

  1. 48 CFR 9904.414 - Cost accounting standard-cost of money as an element of the cost of facilities capital.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Cost accounting standard... Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST...

  2. 77 FR 27550 - Federal Acquisition Regulation; Revision of Cost Accounting Standards Threshold

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-10

    .... Background The Cost Accounting Standards (CAS) Board published a final rule in the Federal Register at 76 FR... Federal Register at 76 FR 79545, on December 22, 2011. III. Executive Orders 12866 and 13563 Executive... Regulation; Revision of Cost Accounting Standards Threshold AGENCY: Department of Defense (DoD),...

  3. 2 CFR 200.419 - Cost accounting standards and disclosure statement.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... accounting standards located at 48 CFR 9905.501, 9905.502, 9905.505, and 9905.506. CAS-covered contracts awarded to the IHEs are subject to the CAS requirements at 48 CFR 9900 through 9999 and 48 CFR part 30... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Cost accounting standards and...

  4. 77 FR 69441 - Federal Acquisition Regulation; Information Collection; Cost Accounting Standards Administration

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-19

    ... estimated annual reporting burden is increased from that published in the Federal Register at 75 FR 3236, on... NE., Washington, DC 20417. ATTN: Hada Flowers/IC 9000-0129, Cost Accounting Standards...

  5. 48 CFR 9904.414 - Cost accounting standard-cost of money as an element of the cost of facilities capital.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-cost of money as an element of the cost of facilities capital. 9904.414 Section 9904.414 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET...

  6. 75 FR 3236 - Federal Acquisition Regulation; Submission for OMB Review; Cost Accounting Standards Administration

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-20

    ... in the Federal Register at 74 FR 58628, on November 13, 2009. No comments were received. Public... Regulation; Submission for OMB Review; Cost Accounting Standards Administration AGENCIES: Department of... Federal Acquisition Regulation (FAR) Secretariat will be submitting to the Office of Management and...

  7. 48 CFR 970.5232-5 - Liability with respect to cost accounting standards.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... cost accounting standards. 970.5232-5 Section 970.5232-5 Federal Acquisition Regulations System DEPARTMENT OF ENERGY AGENCY SUPPLEMENTARY REGULATIONS DOE MANAGEMENT AND OPERATING CONTRACTS Solicitation Provisions and Contract Clauses for Management and Operating Contracts 970.5232-5 Liability with respect...

  8. 78 FR 13675 - Federal Acquisition Regulation; Submission for OMB Review; Cost Accounting Standards Administration

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-28

    ... was published in the Federal Register at 77 FR 69441, on November 19, 2012. Two respondents submitted... the Federal Register at 75 FR 3236, on January 20, 2010. Based on data from the Federal Procurement... Regulation; Submission for OMB Review; Cost Accounting Standards Administration AGENCY: Department of...

  9. 48 CFR 52.230-5 - Cost Accounting Standards-Educational Institution.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 2 2011-10-01 2011-10-01 false Cost Accounting Standards-Educational Institution. 52.230-5 Section 52.230-5 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION (CONTINUED) CLAUSES AND FORMS SOLICITATION PROVISIONS AND CONTRACT CLAUSES Text of Provisions and Clauses 52.230-5...

  10. 48 CFR 970.5232-5 - Liability with respect to cost accounting standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... cost accounting standards. 970.5232-5 Section 970.5232-5 Federal Acquisition Regulations System DEPARTMENT OF ENERGY AGENCY SUPPLEMENTARY REGULATIONS DOE MANAGEMENT AND OPERATING CONTRACTS Solicitation Provisions and Contract Clauses for Management and Operating Contracts 970.5232-5 Liability with respect...

  11. 48 CFR 970.5232-5 - Liability with respect to cost accounting standards.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... cost accounting standards. 970.5232-5 Section 970.5232-5 Federal Acquisition Regulations System DEPARTMENT OF ENERGY AGENCY SUPPLEMENTARY REGULATIONS DOE MANAGEMENT AND OPERATING CONTRACTS Solicitation Provisions and Contract Clauses for Management and Operating Contracts 970.5232-5 Liability with respect...

  12. 48 CFR 970.5232-5 - Liability with respect to cost accounting standards.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... cost accounting standards. 970.5232-5 Section 970.5232-5 Federal Acquisition Regulations System DEPARTMENT OF ENERGY AGENCY SUPPLEMENTARY REGULATIONS DOE MANAGEMENT AND OPERATING CONTRACTS Solicitation Provisions and Contract Clauses for Management and Operating Contracts 970.5232-5 Liability with respect...

  13. 48 CFR 970.5232-5 - Liability with respect to cost accounting standards.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... cost accounting standards. 970.5232-5 Section 970.5232-5 Federal Acquisition Regulations System DEPARTMENT OF ENERGY AGENCY SUPPLEMENTARY REGULATIONS DOE MANAGEMENT AND OPERATING CONTRACTS Solicitation Provisions and Contract Clauses for Management and Operating Contracts 970.5232-5 Liability with respect...

  14. 76 FR 79545 - Cost Accounting Standards: Change to the CAS Applicability Threshold for the Inflation Adjustment...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-22

    ... request for comment (76 FR 40817) for the purpose of revising the Cost Accounting Standards (CAS... Acquisition Regulations Council on August 30, 2010 (at 75 FR 53129). By revising the CAS applicability... Council (Councils) published a final rule in the Federal Register on August 30, 2010 (75 FR...

  15. 76 FR 53377 - Cost Accounting Standards; Allocation of Home Office Expenses to Segments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-26

    ... FR 8260). C. Public Comments Three respondents submitted comments in response to the SDP. Two... Rulemaking. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board... CAS 403 thresholds at 48 CFR 9904.403-40(c)(2) that require use of the three factor formula...

  16. 78 FR 40665 - Cost Accounting Standards: CAS 413 Pension Adjustments for Extraordinary Events

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-08

    ...The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board, is conducting fact-finding for the development of a Staff Discussion Paper (SDP) on CAS 413 Pension Adjustments for Extraordinary Events. This is the first step in a four- step process that may result in a final rule. As part of these efforts, the public is invited to attend two public meetings that are......

  17. 48 CFR 52.230-1 - Cost Accounting Standards Notices and Certification.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 9903.201-2(c)(6), respectively. I. Disclosure Statement—Cost Accounting Practices and Certification (a... accounting practices disclosed in the Disclosure Statement. □ (2) Certificate of Previously Submitted... consistent with the cost accounting practices disclosed in the applicable Disclosure Statement. □...

  18. 48 CFR 52.230-6 - Administration of Cost Accounting Standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ..., Disclosure and Consistency of Cost Accounting Practices; paragraph (a)(4) of the clause at FAR 52.230-4, Disclosure and Consistency of Cost Accounting Practices—Foreign Concerns; or paragraph (a)(2) of the clause... Government in accordance with 48 CFR 9903.306(c). The associated increase or decrease is based on...

  19. 48 CFR 52.230-5 - Cost Accounting Standards-Educational Institution.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ..., disclose in writing the Contractor's cost accounting practices as required by 48 CFR 9903.202-1 through... contract is exempt under 48 CFR 9903.201-1 and 9903.201-2, the provisions of 48 CFR part 9903 are... amended accordingly. If an accounting principle change mandated under Office of Management and Budget...

  20. 48 CFR 52.230-5 - Cost Accounting Standards-Educational Institution.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ..., disclose in writing the Contractor's cost accounting practices as required by 48 CFR 9903.202-1 through... contract is exempt under 48 CFR 9903.201-1 and 9903.201-2, the provisions of 48 CFR part 9903 are... amended accordingly. If an accounting principle change mandated under Office of Management and Budget...

  1. 48 CFR 52.230-5 - Cost Accounting Standards-Educational Institution.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ..., disclose in writing the Contractor's cost accounting practices as required by 48 CFR 9903.202-1 through... contract is exempt under 48 CFR 9903.201-1 and 9903.201-2, the provisions of 48 CFR part 9903 are... amended accordingly. If an accounting principle change mandated under Office of Management and Budget...

  2. 48 CFR 52.230-5 - Cost Accounting Standards-Educational Institution.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ..., disclose in writing the Contractor's cost accounting practices as required by 48 CFR 9903.202-1 through... contract is exempt under 48 CFR 9903.201-1 and 9903.201-2, the provisions of 48 CFR part 9903 are... amended accordingly. If an accounting principle change mandated under Office of Management and Budget...

  3. "Educating" Lawyers about the Implications of Cost Accounting Standards for Government Contracts and Grants with Educational Institutions.

    ERIC Educational Resources Information Center

    Lemmer, Thomas A.; Pompeo, Paul E.

    1994-01-01

    This article discusses proposed U.S. Office of Management and Budget (OMB) Cost Accounting Standards (CAS) that will apply to educational institutions that contract with or receive grants from the federal government. It focuses on the history of CAS, the impact of CAS on colleges and universities, and recommendations for the administration of CAS…

  4. 76 FR 60357 - Federal Regulations; OMB Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-29

    ... implementing Executive Order No. 12866 (October 4, 1993, 58 FR 51735). OMB policy guidelines are issued under... / Thursday, September 29, 2011 / Rules and Regulations#0;#0; ] OFFICE OF MANAGEMENT AND BUDGET 5 CFR Ch. III and 48 CFR Ch. 1 Federal Regulations; OMB Circulars, OFPP Policy Letters, and CASB Cost...

  5. 76 FR 70037 - Federal Regulations; OMB Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-10

    .... SUPPLEMENTARY INFORMATION: In a document published in the Federal Register of September 29, 2011 (77 FR 60357... / Thursday, November 10, 2011 / Rules and Regulations#0;#0; ] OFFICE OF MANAGEMENT AND BUDGET 5 CFR Chapter III 48 CFR Chapter 1 Federal Regulations; OMB Circulars, OFPP Policy Letters, and CASB Cost...

  6. 48 CFR 52.230-6 - Administration of Cost Accounting Standards.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Government in accordance with 48 CFR 9903.306(c). The associated increase or decrease is based on the... increased or decreased cost to the Government in accordance with 48 CFR 9903.306(c). The associated increase... by the CFAO, submit on or before a date specified by the CFAO— (1) A general dollar magnitude...

  7. Financing Higher Standards in Public Education: The Importance of Accounting for Educational Costs. Policy Brief, No. 10.

    ERIC Educational Resources Information Center

    Duncombe, William; Yinger, John

    This policy brief explains why performance focus and educational cost indexes must go hand in hand, discusses alternative methods for estimating educational cost indexes, and shows how these costs indexes can be incorporated into a performance-based state aid program. A shift to educational performance standards, whether these standards are…

  8. New Federal Cost Accounting Regulations

    ERIC Educational Resources Information Center

    Wolff, George J.; Handzo, Joseph J.

    1973-01-01

    Discusses a new set of indirect cost accounting procedures which must be followed by school districts wishing to recover any indirect costs of administering federal grants and contracts. Also discusses the amount of indirect costs that may be recovered, computing indirect costs, classifying project costs, and restricted grants. (Author/DN)

  9. Cost Accounting for Decision Makers.

    ERIC Educational Resources Information Center

    Kaneklides, Ann L.

    1985-01-01

    Underscores the importance of informed decision making through accurate anticipation of cost incurrence in light of changing economic and environmental conditions. Explains the concepts of cost accounting, full allocation of costs, the selection of an allocation base, the allocation of indirect costs, depreciation, and implications for community…

  10. Standardized Testing and School Accountability

    ERIC Educational Resources Information Center

    Wiliam, Dylan

    2010-01-01

    This article explores the use of standardized tests to hold schools accountable. The history of testing for accountability is reviewed, and it is shown that currently between-school differences account for less than 10% of the variance in student scores, in part because the progress of individuals is small compared to the spread of achievement…

  11. Implementing a trustworthy cost-accounting model.

    PubMed

    Spence, Jay; Seargeant, Dan

    2015-03-01

    Hospitals and health systems can develop an effective cost-accounting model and maximize the effectiveness of their cost-accounting teams by focusing on six key areas: Implementing an enhanced data model. Reconciling data efficiently. Accommodating multiple cost-modeling techniques. Improving transparency of cost allocations. Securing department manager participation. Providing essential education and training to staff members and stakeholders. PMID:26492763

  12. 76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-27

    ... reimbursable through contract pricing. Prior Promulgations On July 3, 2007, the Board published a SDP (72 FR... issues associated with addressing those differences, were identified in the SDP. The ANPRM (73 FR 51261... published a notice (73 FR 72086) extending the comment period for the ANPRM. After considering the...

  13. 48 CFR 9904.420 - Accounting for independent research and development costs and bid and proposal costs.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.420... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Accounting for...

  14. 48 CFR 9904.420 - Accounting for independent research and development costs and bid and proposal costs.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.420... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Accounting for...

  15. 48 CFR 9904.420 - Accounting for independent research and development costs and bid and proposal costs.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.420... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Accounting for...

  16. Principles and methods of managerial cost-accounting systems.

    PubMed

    Suver, J D; Cooper, J C

    1988-01-01

    An introduction to cost-accounting systems for pharmacy managers is provided; terms are defined and examples of specific applications are given. Cost-accounting systems determine, record, and report the resources consumed in providing services. An effective cost-accounting system must provide the information needed for both internal and external reports. In accounting terms, cost is the value given up to secure an asset. In determining how volumes of activity affect costs, fixed costs and variable costs are calculated; applications include pricing strategies, cost determinations, and break-even analysis. Also discussed are the concepts of direct and indirect costs, opportunity costs, and incremental and sunk costs. For most pharmacy department services, process costing, an accounting of intermediate outputs and homogeneous units, is used; in determining the full cost of providing a product or service (e.g., patient stay), job-order costing is used. Development of work-performance standards is necessary for monitoring productivity and determining product costs. In allocating pharmacy department costs, a ratio of costs to charges can be used; this method is convenient, but microcosting (specific identification of the costs of products) is more accurate. Pharmacy managers can use cost-accounting systems to evaluate the pharmacy's strategies, policies, and services and to improve budgets and reports. PMID:3348229

  17. 48 CFR 9903.302-1 - Cost accounting practice.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Cost accounting practice. 9903.302-1 Section 9903.302-1 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND...

  18. 48 CFR 9904.405 - Accounting for unallowable costs.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Accounting for unallowable costs. 9904.405 Section 9904.405 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND...

  19. 48 CFR 9903.302-1 - Cost accounting practice.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Cost accounting practice. 9903.302-1 Section 9903.302-1 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND...

  20. 48 CFR 9904.405 - Accounting for unallowable costs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for unallowable costs. 9904.405 Section 9904.405 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND...

  1. 48 CFR 9903.302-1 - Cost accounting practice.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting practice. 9903.302-1 Section 9903.302-1 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND...

  2. 48 CFR 9904.416 - Accounting for insurance costs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for insurance costs. 9904.416 Section 9904.416 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND...

  3. 48 CFR 9903.302-1 - Cost accounting practice.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Cost accounting practice. 9903.302-1 Section 9903.302-1 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND...

  4. 48 CFR 9904.405 - Accounting for unallowable costs.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Accounting for unallowable costs. 9904.405 Section 9904.405 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND...

  5. 48 CFR 9904.416 - Accounting for insurance costs.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Accounting for insurance costs. 9904.416 Section 9904.416 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND...

  6. 48 CFR 9904.416 - Accounting for insurance costs.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Accounting for insurance costs. 9904.416 Section 9904.416 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND...

  7. 48 CFR 9904.416 - Accounting for insurance costs.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Accounting for insurance costs. 9904.416 Section 9904.416 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND...

  8. 48 CFR 9904.405 - Accounting for unallowable costs.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Accounting for unallowable costs. 9904.405 Section 9904.405 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND...

  9. SAMICS support study. Volume 1: Cost account catalog

    NASA Technical Reports Server (NTRS)

    1977-01-01

    The Jet Propulsion Laboratory (JPL) is examining the feasibility of a new industry to produce photovoltaic solar energy collectors similar to those used on spacecraft. To do this, a standardized costing procedure was developed. The Solar Array Manufacturing Industry Costing Standards (SAMICS) support study supplies the following information: (1) SAMICS critique; (2) Standard data base--cost account structure, expense item costs, inflation rates, indirect requirements relationships, and standard financial parameter values; (3) Facilities capital cost estimating relationships; (4) Conceptual plant designs; (5) Construction lead times; (6) Production start-up times; (7) Manufacturing price estimates.

  10. Improving hospital cost accounting with activity-based costing.

    PubMed

    Chan, Y C

    1993-01-01

    In this article, activity-based costing, an approach that has proved to be an improvement over the conventional costing system in product costing, is introduced. By combining activity-based costing with standard costing, health care administrators can better plan and control the costs of health services provided while ensuring that the organization's bottom line is healthy. PMID:8444618

  11. Cost Accounting: Production and Equipment Services.

    ERIC Educational Resources Information Center

    Schmid, William T.

    Cost accounting for audiovisual productions should include direct costs, and, in some cases, the media administrator may have to calculate a per-hour surcharge for general operating overhead as well. Such procedures enable the administrator to determine cost effectiveness, to control cost overruns, and to generate more staff efficiency. Cost…

  12. Conception of a cost accounting model for doctors' offices.

    PubMed

    Britzelmaier, Bernd; Eller, Brigitte

    2004-01-01

    Physicians are required, due to economical, financial, competitive, demographical and market-induced framework conditions, to pay increasing attention to the entrepreneurial administration of their offices. Because of restructuring policies throughout the public health system--on the grounds of increasing financing problems--more and better transparency of costs will be indispensable in all fields of medical activities in the future. The more cost-conscious public health insurance institutions or other public health funds will need professional cost accounting systems, which will provide, for minimum maintenance expense, standardised basis cost information as a device for decision. The conception of cost accounting for doctors' offices presented in this paper shows an integrated cost accounting approach based on activity and marginal costing philosophy. The conception presented provides a suitable basis for the development of standard software for cost accounting systems for doctors' offices. PMID:18048220

  13. Cost-accounting techniques for health care providers.

    PubMed

    Pelfrey, S

    1995-12-01

    The author reviews cost-accounting techniques and systems used by manufacturing companies. Some of the concepts and techniques used by for-profit companies can be implemented for health care institutions. Nurse executives can learn many lessons in product cost accounting from these for-profit companies. Understanding the various cost-accounting methodologies and techniques that are available can help nurse executives design, implement, and use a cost accounting system that will identify the costs associated with products and services provided. The author also reviews and explains standard costing systems. These systems can serve as valuable tools for budgeting, evaluating, and controlling departmental costs. When used in these instances, they can prove useful, and they furnish important information that is necessary for pricing products, determining alternatives or substitute services, and controlling costs. PMID:10153619

  14. Cost Accounting System for fusion studies

    SciTech Connect

    Hamilton, W.R.; Keeton, D.C.; Thomson, S.L.

    1985-12-01

    A Cost Accounting System that is applicable to all magnetic fusion reactor design studies has been developed. This system provides: (1) definitions of the elements of cost and methods for the combination of these elements to form a cost estimate; (2) a Code of Accounts that uses a functional arrangement for identification of the plant components; and (3) definitions and methods to analyze actual cost data so that the data can be directly reported into this Cost Accounting System. The purpose of the Cost Accounting System is to provide the structure for the development of a fusion cost data base and for the development of validated cost estimating procedures. This system has been developed through use at the Fusion Engineering Design Center (FEDC) and has been applied to different confinement concepts (tokamaks and tandem mirrors) and to different types of projects (experimental devices and commercial power plants). The use of this Cost Accounting System by all magnetic fusion projects will promote the development of a common cost data base, allow the direct comparison of cost estimates, and ultimately establish the cost credibility of the program.

  15. Cost Accounting, Business Education: 7709.41.

    ERIC Educational Resources Information Center

    Carino, Mariano G.

    Cost accounting principles and procedures provide students with sufficient background to apply cost accounting factors to service and manufacturing businesses. Overhead, materials, goods in process, and finished goods are emphasized. Students complete a practice set in the course, which has guidelines, performance objectives, learning activities…

  16. Procedural cost accounting: a survival tactic.

    PubMed

    Anderson, D J

    1985-01-01

    With the recent introduction of PPS and DRGs, nonprofit institutions in our industry have had to make major modifications in their methodology for fiscal soundness. One area that must be addressed is cost accounting and, more specifically, procedure cost accounting. Many hospital department managers have no formal training or education in cost accounting. Likewise, very few physicians receive cost-accounting training in their residency programs. Therefore, in the past, there has been little emphasis on this fiscal procedure. Cost accounting is the recording and classifying of the price paid for anything. The costs associated with a specific procedure are assembled into categories and compiled into a base figure with any additional indirect components or overhead costs taken into account. The resulting figure is then corrected for the institution's collection rate to assure complete recovery of all costs. This method is by no means the answer to every organization's needs; however, it is a starting place for managers. Radiology managers can improve upon this worksheet as their knowledge and understanding of the fiscal side of the hospital continues to grow. With more accurate methods for determining costs, managers can incorporate these into the process. The result will contribute to the final goal, a more efficient and cost effective operation. PMID:10272541

  17. 48 CFR 52.230-3 - Disclosure and Consistency of Cost Accounting Practices.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ..., Consistency in Allocating Costs Incurred for the Same Purpose; 48 CFR 9904.405, Accounting for Unallowable Costs; and 48 CFR 9904.406, Cost Accounting Standard-Cost Accounting Period, in effect on the date of... cost accounting practice and the Contracting Officer has made the finding required in 48 CFR...

  18. 48 CFR 52.230-3 - Disclosure and Consistency of Cost Accounting Practices.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ..., Consistency in Allocating Costs Incurred for the Same Purpose; 48 CFR 9904.405, Accounting for Unallowable Costs; and 48 CFR 9904.406, Cost Accounting Standard-Cost Accounting Period, in effect on the date of... cost accounting practice and the Contracting Officer has made the finding required in 48 CFR...

  19. 48 CFR 52.230-3 - Disclosure and Consistency of Cost Accounting Practices.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ..., Consistency in Allocating Costs Incurred for the Same Purpose; 48 CFR 9904.405, Accounting for Unallowable Costs; and 48 CFR 9904.406, Cost Accounting Standard-Cost Accounting Period, in effect on the date of... cost accounting practice and the Contracting Officer has made the finding required in 48 CFR...

  20. 48 CFR 52.230-3 - Disclosure and Consistency of Cost Accounting Practices.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ..., Consistency in Allocating Costs Incurred for the Same Purpose; 48 CFR 9904.405, Accounting for Unallowable Costs; and 48 CFR 9904.406, Cost Accounting Standard-Cost Accounting Period, in effect on the date of... cost accounting practice and the Contracting Officer has made the finding required in 48 CFR...

  1. Cost-Effectiveness in Individual Development Accounts

    ERIC Educational Resources Information Center

    Schreiner, Mark; Ng, Guat Tin; Sherraden, Michael

    2006-01-01

    Because resources are limited, the benefits and costs of social-work interventions--like all interventions--must be compared with the benefits and costs of alternatives. Evidence-based practice should ask, What works? How well does it work? And what does it cost? This article analyzes the provision of Individual Development Accounts (IDAs) with a…

  2. The business of radiology: cost accounting.

    PubMed

    Camponovo, Ernest J

    2004-08-01

    Radiology practices confront questions of resource allocation every day. Unfortunately, practices frequently fail to adequately analyze revenues and expenses, which are at the heart of success or failure in any business endeavor. Cost allocation problems permeate nearly all aspects of cost analysis and accumulation and exist throughout all types of private-sector and public-sector organizations. "Managerial" or "cost" accounting is the discipline concerned with measuring and assigning the costs of delivering services or producing products. In contrast to financial accounting, management accounting produces relevant information for internal decision making and in general is designed to answer a firm's specific operational questions. Because costs play such a critical role in deriving and planning for revenues and profits, managerial accounting is in large part devoted to measuring and accumulating costs with the aims of control and continuous cost reduction. Because radiologists' salaries are at record highs, when accounting for a practice's clinical activities, such as the provision of mammography services, some allocation of radiologist costs themselves must be made, or the practice will not be able to achieve its goal of efficient allocation of resources. Whatever cost-accounting method is used should be specific enough to allow the differentiation of costs to as detailed a level as necessary for the strategic decision at hand. It is imperative that a practice use some rational method to gather and analyze costs and that management then use these data in decision making. Successful practices will be those most aware of their costs and the minimum acceptable reimbursements necessary for their success. PMID:17411655

  3. 48 CFR 9905.505 - Accounting for unallowable costs-Educational institutions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.505... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for...

  4. 48 CFR 9905.505 - Accounting for unallowable costs-Educational institutions.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.505... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Accounting for...

  5. 48 CFR 9905.505 - Accounting for unallowable costs-Educational institutions.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.505... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Accounting for...

  6. 48 CFR 9905.505 - Accounting for unallowable costs-Educational institutions.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.505... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Accounting for...

  7. ACCOUNTABILITY WITHIN NEW OZONE STANDARDS

    EPA Science Inventory

    Over the past two decades, as part of the effort to develop the National Ambient Air Quality Standards (NAAQS), researchers have been using real human exposure data to help analyze the magnitude and extent of the risks from specific or multiple pollutants. Surrogates for exposur...

  8. Value in Pediatric Orthopaedic Surgery Health Care: the Role of Time-driven Activity-based Cost Accounting (TDABC) and Standardized Clinical Assessment and Management Plans (SCAMPs).

    PubMed

    Waters, Peter M

    2015-01-01

    The continuing increases in health care expenditures as well as the importance of providing safe, effective, timely, patient-centered care has brought government and commercial payer pressure on hospitals and providers to document the value of the care they deliver. This article introduces work at Boston Children's Hospital on time-driven activity-based accounting to determine cost of care delivery; combined with Systemic Clinical Assessment and Management Plans to reduce variation and improve outcomes. The focus so far has been on distal radius fracture care for children and adolescents. PMID:26049304

  9. 48 CFR 52.230-3 - Disclosure and Consistency of Cost Accounting Practices.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ..., Consistency in Allocating Costs Incurred for the Same Purpose; 48 CFR 9904.405, Accounting for Unallowable Costs; and 48 CFR 9904.406, Cost Accounting Standard-Cost Accounting Period, in effect on the date of... accounting practices as required by 48 CFR 9903.202-1 through 9903.202-5. If the Contractor has notified...

  10. Cost Accounting and Analysis for University Libraries

    ERIC Educational Resources Information Center

    Leimkuhler, Ferdinand F.; Cooper, Michael D.

    1971-01-01

    The approach to library planning studied in this paper is the use of accounting models to measure library costs and implement program budgets. A cost-flow model for a university library is developed and tested with historical data from the General Library at the University of California, Berkeley. (4 references) (Author)

  11. A managerial accounting analysis of hospital costs.

    PubMed

    Frank, W G

    1976-01-01

    Variance analysis, an accounting technique, is applied to an eight-component model of hospital costs to determine the contribution each component makes to cost increases. The method is illustrated by application to data on total costs from 1950 to 1973 for all U.S. nongovernmental not-for-profit short-term general hospitals. The costs of a single hospital are analyzed and compared to the group costs. The potential uses and limitations of the method as a planning and research tool are discussed. PMID:965233

  12. Government Accounting Standards: Past, Present and Future.

    ERIC Educational Resources Information Center

    Harmer, W. Gary

    1993-01-01

    States that government accounting is the product of mixing together budget-oriented and accounting-oriented voices. Presents a history of governmental accounting including the groups involved. An organization chart describes the current standard-setting structure. Accomplishments that improve reporting operations results are listed. (MLF)

  13. Developing a New Standard for Governmental Accounting.

    ERIC Educational Resources Information Center

    Hoffman, Clifford W.

    1987-01-01

    The Government Accounting Standards Board's current Measurement Focus and Basis of Accounting Project has identified alternatives in financial resources accounting that will reduce the opportunity for political, budgetary, or other pressures to allow school districts to shift the burden of providing current-year's services to future-year's…

  14. Consistency endangered by FASB-GASB (Financial Accounting Standards Board, Government Accounting Standards Board ) dispute.

    PubMed

    Garner, M; Grossman, W

    1991-02-01

    The Financial Accounting Foundation's (FAF's) November 1989 decision to uphold the 1984 jurisdictional arrangement between the Financial Accounting Standards Board (FASB) and the Government Accounting Standards Board (GASB) leaves little doubt that the healthcare industry will now be subject to two sets of accounting standards. The FAF's decision created a distinction between the accounting practices of government-owned hospitals and non-hospital governmental entities and their adherence to standards set by FASB, GASB, and the American Institute of Certified Public Accountants. A governmental healthcare organization should carefully determine which accounting rules it follows and remain attentive to further GASB developments. PMID:10145384

  15. 48 CFR 9904.407 - Use of standard costs for direct material and direct labor.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... direct material and direct labor. 9904.407 Section 9904.407 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.407 Use of standard costs for...

  16. 48 CFR 9904.407 - Use of standard costs for direct material and direct labor.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... direct material and direct labor. 9904.407 Section 9904.407 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.407 Use of standard costs for...

  17. 48 CFR 9904.407 - Use of standard costs for direct material and direct labor.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... direct material and direct labor. 9904.407 Section 9904.407 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.407 Use of standard costs for...

  18. 48 CFR 9904.407 - Use of standard costs for direct material and direct labor.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... direct material and direct labor. 9904.407 Section 9904.407 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.407 Use of standard costs for...

  19. FASB (Financial Accounting Standards Board) issues new accounting rules for debt and equity securities.

    PubMed

    Reinstein, A; Bayou, M E

    1994-10-01

    The Financial Accounting Standards Board (FASB) recently issued a new statement that requires all companies to change their methods of accounting for debt and equity securities. Rather than allowing organizations to use a historical cost approach in accounting for such financial instruments, FASB Statement No. 115 requires organizations to adopt a market value approach. The provisions of this statement will affect significantly organizations in the healthcare industry that have large investment portfolios. PMID:10146078

  20. Illinois Occupational Skill Standards: Accounting Services Cluster.

    ERIC Educational Resources Information Center

    Illinois Occupational Skill Standards and Credentialing Council, Carbondale.

    These Illinois skill standards for the accounting services cluster are intended to serve as a guide to workforce preparation program providers as they define content for their programs and to employers as they establish the skills and standards necessary for job acquisition. They could also serve as a mechanism for communication among education,…

  1. Accountability Pressure, Academic Standards, and Educational Triage

    ERIC Educational Resources Information Center

    Lauen, Douglas Lee; Gaddis, S. Michael

    2012-01-01

    This study aims to determine whether educational accountability promotes educational triage. This study exploits a natural experiment in North Carolina in which standards increased first in math in 2006 and second in reading in 2008 to determine whether an increase in educational standards caused an increase in educational triage at the expense of…

  2. Accounting Standards: What Do They Mean?

    ERIC Educational Resources Information Center

    Farley, Jerry B.

    1992-01-01

    Four recent and proposed changes in national school accounting standards have significant policy implications for colleges and universities. These changes address (1) standards regarding postemployment benefits other than pensions, (2) depreciation, (3) financial report format, and (4) contributions and pledges made to the school. Governing boards…

  3. 76 FR 8989 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-16

    ... any information collection requirements that require the approval of the Office of Management and... 9000-AM00 Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting... standards owing to the Financial Accounting Standards Board's (FASB's) Accounting Standards...

  4. 48 CFR 9903.302-2 - Change to a cost accounting practice.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... accounting practice. 9903.302-2 Section 9903.302-2 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Rules and Regulations 9903.302-2 Change to a...

  5. 48 CFR 9903.302-2 - Change to a cost accounting practice.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... accounting practice. 9903.302-2 Section 9903.302-2 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Rules and Regulations 9903.302-2 Change to a...

  6. 48 CFR 9903.302-2 - Change to a cost accounting practice.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... accounting practice. 9903.302-2 Section 9903.302-2 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Rules and Regulations 9903.302-2 Change to a...

  7. Cost Accounting and Accountability for Early Education Programs for Handicapped Children.

    ERIC Educational Resources Information Center

    Gingold, William

    The paper offers some basic information for making decisions about allocating and accounting for resources provided to young handicapped children. Sections address the following topics: reasons for costing, audiences for cost accounting and accountability information, and a process for cost accounting and accountability (defining cost categories,…

  8. Accountability Systems: Performance Standards and Assessment.

    ERIC Educational Resources Information Center

    Rahn, Mikala L.; Holmes, Patricia

    1999-01-01

    This monograph provides a status report on issues related to accountability, including standards and assessments, data systems, and the role of incentives for schools, teachers, and students in improving student achievement. Using information gathered from the literature and interviews with state administrators of vocational education, this paper…

  9. Standards, Testing, and Accountability: Misguided Intentions

    ERIC Educational Resources Information Center

    Alexander, James

    2011-01-01

    There are many factors affecting student achievement. It is misguided and a waste of time and effort to pursue the failed policies of more standards, tests, and accountability. The primary problems relative to student achievement are mainly societal. Rather than more failed policies, what our nation needs is a discussion about national values,…

  10. 48 CFR 9904.420 - Accounting for independent research and development costs and bid and proposal costs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for independent research and development costs and bid and proposal costs. 9904.420 Section 9904.420 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT...

  11. 48 CFR 31.201-6 - Accounting for unallowable costs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... accounting for and presentation of unallowable costs must be those described in 48 CFR 9904.405, Accounting... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Accounting for unallowable... Organizations 31.201-6 Accounting for unallowable costs. (a) Costs that are expressly unallowable or...

  12. 48 CFR 31.201-6 - Accounting for unallowable costs.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... accounting for and presentation of unallowable costs must be those described in 48 CFR 9904.405, Accounting... 48 Federal Acquisition Regulations System 1 2014-10-01 2014-10-01 false Accounting for unallowable... Organizations 31.201-6 Accounting for unallowable costs. (a) Costs that are expressly unallowable or...

  13. 48 CFR 31.201-6 - Accounting for unallowable costs.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... accounting for and presentation of unallowable costs must be those described in 48 CFR 9904.405, Accounting... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Accounting for unallowable... Organizations 31.201-6 Accounting for unallowable costs. (a) Costs that are expressly unallowable or...

  14. Using DRGs and standard costs to control nursing labor costs.

    PubMed

    Meeting, D T; Saunders, G; Curcio, R F

    1988-09-01

    Nursing care is a very significant part of a healthcare organization's costs. However, until recently, methods of controlling nursing costs were largely ineffective. With the implementation of the prospective payment system and the use of diagnosis related groups, budgeting and controlling nursing costs are now possible with the use of standard costing. In this article, methods and procedures are discussed and explained for controlling inpatient nursing costs with the use of DRGs and standard costs. PMID:10312677

  15. School District Program Cost Accounting: An Alternative Approach

    ERIC Educational Resources Information Center

    Hentschke, Guilbert C.

    1975-01-01

    Discusses the value for school districts of a program cost accounting system and examines different approaches to generating program cost data, with particular emphasis on the "cost allocation to program system" (CAPS) and the traditional "transaction-based system." (JG)

  16. 47 CFR 32.16 - Changes in accounting standards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Changes in accounting standards. 32.16 Section... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.16 Changes in accounting standards. (a) The company's records and accounts shall be adjusted to apply new accounting...

  17. 47 CFR 32.16 - Changes in accounting standards.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Changes in accounting standards. 32.16 Section... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.16 Changes in accounting standards. (a) The company's records and accounts shall be adjusted to apply new accounting...

  18. 47 CFR 32.16 - Changes in accounting standards.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Changes in accounting standards. 32.16 Section... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.16 Changes in accounting standards. (a) The company's records and accounts shall be adjusted to apply new accounting...

  19. 47 CFR 32.16 - Changes in accounting standards.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Changes in accounting standards. 32.16 Section... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.16 Changes in accounting standards. (a) The company's records and accounts shall be adjusted to apply new accounting...

  20. 47 CFR 32.16 - Changes in accounting standards.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Changes in accounting standards. 32.16 Section... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.16 Changes in accounting standards. (a) The company's records and accounts shall be adjusted to apply new accounting...

  1. Costs of Educational Accountability -- A Maryland Exploratory Study.

    ERIC Educational Resources Information Center

    Colorado State Dept. of Education, Denver. Cooperative Accountability Project.

    The Maryland State Department of Education participated with the Cooperative Accountability Project (CAP) in an exploratory study of the cost-pricing of educational accountability components. The exploratory study was undertaken to determine the state of the art in cost-pricing of accountability components at the State and local educational levels…

  2. 75 FR 20363 - Notice of Issuance of Statement of Federal Financial Accounting Standard 38, Accounting for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-19

    ... From the Federal Register Online via the Government Publishing Office FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 38, Accounting for Federal Oil and Gas Resources AGENCY: Federal Accounting Standards Advisory Board ACTION: Notice....

  3. 48 CFR 9904.415 - Accounting for the cost of deferred compensation.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Accounting for the cost of deferred compensation. 9904.415 Section 9904.415 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT...

  4. 48 CFR 9905.506 - Cost accounting period-Educational institutions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting period-Educational institutions. 9905.506 Section 9905.506 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT...

  5. 48 CFR 9903.302-2 - Change to a cost accounting practice.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Change to a cost accounting practice. 9903.302-2 Section 9903.302-2 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES...

  6. 48 CFR 9904.408 - Accounting for costs of compensated personal absence.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Accounting for costs of compensated personal absence. 9904.408 Section 9904.408 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT...

  7. 48 CFR 9905.506 - Cost accounting period-Educational institutions.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Cost accounting period-Educational institutions. 9905.506 Section 9905.506 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT...

  8. 48 CFR 9904.415 - Accounting for the cost of deferred compensation.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for the cost of deferred compensation. 9904.415 Section 9904.415 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT...

  9. 48 CFR 9904.415 - Accounting for the cost of deferred compensation.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Accounting for the cost of deferred compensation. 9904.415 Section 9904.415 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT...

  10. 48 CFR 9905.506 - Cost accounting period-Educational institutions.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Cost accounting period-Educational institutions. 9905.506 Section 9905.506 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT...

  11. 48 CFR 9904.415 - Accounting for the cost of deferred compensation.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Accounting for the cost of deferred compensation. 9904.415 Section 9904.415 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT...

  12. 48 CFR 9904.408 - Accounting for costs of compensated personal absence.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Accounting for costs of compensated personal absence. 9904.408 Section 9904.408 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT...

  13. 48 CFR 9904.408 - Accounting for costs of compensated personal absence.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for costs of compensated personal absence. 9904.408 Section 9904.408 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT...

  14. 48 CFR 9904.408 - Accounting for costs of compensated personal absence.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Accounting for costs of compensated personal absence. 9904.408 Section 9904.408 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT...

  15. 48 CFR 9905.506 - Cost accounting period-Educational institutions.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Cost accounting period-Educational institutions. 9905.506 Section 9905.506 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT...

  16. 48 CFR 30.603 - Changes to disclosed or established cost accounting practices.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 1 2014-10-01 2014-10-01 false Changes to disclosed or established cost accounting practices. 30.603 Section 30.603 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION...

  17. 48 CFR 30.603 - Changes to disclosed or established cost accounting practices.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Changes to disclosed or established cost accounting practices. 30.603 Section 30.603 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION...

  18. 48 CFR 30.603 - Changes to disclosed or established cost accounting practices.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Changes to disclosed or established cost accounting practices. 30.603 Section 30.603 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION...

  19. 48 CFR 30.603 - Changes to disclosed or established cost accounting practices.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 1 2012-10-01 2012-10-01 false Changes to disclosed or established cost accounting practices. 30.603 Section 30.603 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION...

  20. 48 CFR 30.603 - Changes to disclosed or established cost accounting practices.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 1 2013-10-01 2013-10-01 false Changes to disclosed or established cost accounting practices. 30.603 Section 30.603 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION...

  1. Accounting for the costs of quality.

    PubMed

    Suver, J D; Neumann, B R; Boles, K E

    1992-09-01

    Total quality management (TQM) represents a paradigm shift in the organizational values that shape every aspect of a healthcare provider's activities. The TQM approach to quality management subscribes to the theory that it is not the work of employees of an organization that leads to poor quality; rather, it is the poor design of systems and procedures. In a book recently published by HFMA, Management Accounting for Healthcare Organizations, third edition, authors Suver, Neumann and Boles point out that the changes in behavioral focus and organizational climate brought about by TQM will have a major impact on management accounting function in healthcare organizations. TQM will require new methods of accounting that will enable the effects of declining quality to be recognized and evaluated. It also will require new types of management accounting reports that will identify opportunities for quality improvement and will monitor the effectiveness of quality management endeavors. The following article has been adapted from the book cited above. PMID:10145679

  2. Savings account for health care costs

    MedlinePlus

    An HSA is a bank account you use to save money for medical expenses. The amount you can set aside changes from year to year. ... was $3,300 for a single person. A bank or insurance company usually holds the money for ...

  3. 48 CFR 31.201-6 - Accounting for unallowable costs.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... accounting for and presentation of unallowable costs must be those described in 48 CFR 9904.405, Accounting... unbiased sample that is a reasonable representation of the sampling universe. (ii) Any large dollar value... universe from that sampled cost is also subject to the same penalty provisions. (4) Use of...

  4. 48 CFR 31.201-6 - Accounting for unallowable costs.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... accounting for and presentation of unallowable costs must be those described in 48 CFR 9904.405, Accounting... unbiased sample that is a reasonable representation of the sampling universe. (ii) Any large dollar value... universe from that sampled cost is also subject to the same penalty provisions. (4) Use of...

  5. The utilization of activity-based cost accounting in hospitals.

    PubMed

    Emmett, Dennis; Forget, Robert

    2005-01-01

    Healthcare costs are being examined on all fronts. Healthcare accounts for 11% of the gross national product and will continue to rise as the "babyboomers" reach retirement age. While ascertaining costs is important, most research shows that costing methods have not been implemented in hospitals. This study is concerned with the use of costing methods; particularly activity-based cost accounting. A mail survey of CFOs was undertaken to determine the type of cost accounting method they use. In addition, they were asked whether they were aware of activity-based cost accounting and whether they had implemented it or were planning to implement it. Only 71.8% were aware of it and only 4.7% had implemented it. In addition, only 52% of all hospitals report using any cost accounting systems. Education needs to ensure that all healthcare executives are cognizant of activity-based accounting and its importance in determining costs. Only by determining costs can hospitals strive to contain them. PMID:16201419

  6. Accounting for the Uncertainty in Performance Standards.

    ERIC Educational Resources Information Center

    deGruijter, Dato N. M.

    The setting of standards involves subjective value judgments. The inherent arbitrariness of specific standards has been severely criticized by Glass. His antagonists agree that standard setting is a judgmental task but they have pointed out that arbitrariness in the positive sense of serious judgmental decisions is unavoidable. Further, small…

  7. Standard cost elements for technology programs

    NASA Technical Reports Server (NTRS)

    Christensen, Carisa B.; Wagenfuehrer, Carl

    1992-01-01

    The suitable structure for an effective and accurate cost estimate for general purposes is discussed in the context of a NASA technology program. Cost elements are defined for research, management, and facility-construction portions of technology programs. Attention is given to the mechanisms for insuring the viability of spending programs, and the need for program managers is established for effecting timely fund disbursement. Formal, structures, and intuitive techniques are discussed for cost-estimate development, and cost-estimate defensibility can be improved with increased documentation. NASA policies for cash management are examined to demonstrate the importance of the ability to obligate funds and the ability to cost contracted funds. The NASA approach to consistent cost justification is set forth with a list of standard cost-element definitions. The cost elements reflect the three primary concerns of cost estimates: the identification of major assumptions, the specification of secondary analytic assumptions, and the status of program factors.

  8. Hospital cost accounting: who's doing what and why.

    PubMed

    Orloff, T M; Littell, C L; Clune, C; Klingman, D; Preston, B

    1990-01-01

    The movement away from cost-based reimbursement by Medicare and other third party payers has prompted an increasing number of hospitals to implement more advanced costing techniques in their operations. Findings from a recent survey of hospital executives regarding cost accounting methods shed light on the extent of this trend. PMID:2266010

  9. Budgeting Format and Program Analysis: Account Crossover and Cost Study.

    ERIC Educational Resources Information Center

    Wong, S. Godwin

    Unit cost is an anticipated offspring of the pressing notions of accountability, efficiency, and comparability, coupled with the decreasing availability of both public and private resources for higher education, and the increasing cost of deliverance of higher education in general. The two most widely used measures of unit cost in higher education…

  10. Full cost accounting in the analysis of separated waste collection efficiency: A methodological proposal.

    PubMed

    D'Onza, Giuseppe; Greco, Giulio; Allegrini, Marco

    2016-02-01

    Recycling implies additional costs for separated municipal solid waste (MSW) collection. The aim of the present study is to propose and implement a management tool - the full cost accounting (FCA) method - to calculate the full collection costs of different types of waste. Our analysis aims for a better understanding of the difficulties of putting FCA into practice in the MSW sector. We propose a FCA methodology that uses standard cost and actual quantities to calculate the collection costs of separate and undifferentiated waste. Our methodology allows cost efficiency analysis and benchmarking, overcoming problems related to firm-specific accounting choices, earnings management policies and purchase policies. Our methodology allows benchmarking and variance analysis that can be used to identify the causes of off-standards performance and guide managers to deploy resources more efficiently. Our methodology can be implemented by companies lacking a sophisticated management accounting system. PMID:26613351

  11. AACSB Standards and Accounting Faculty's Intellectual Contributions

    ERIC Educational Resources Information Center

    Lee, B. Brian; Quddus, Munir

    2008-01-01

    The authors performed a content analysis of intellectual contribution portfolios of accounting faculty at various business schools that Association to Advance Collegiate Schools of Business International recently accredited. The results showed a significant divergence in faculty research (e.g., areas, topics) and their teaching assignments. This…

  12. Cost Accounting in Higher Education. Simplified Macro- and Micro-Costing Techniques.

    ERIC Educational Resources Information Center

    Jenny, Hans H.

    This manual covers cost accounting applications and techniques as they apply to institutions of higher education, focusing mainly on the different methods of allocating costs. The manual covers four major costing topics: aggregate institution and systemwide costs; major academic and administrative program costs; academic and administrative…

  13. Accountability Pressure, Academic Standards, and Educational Triage

    ERIC Educational Resources Information Center

    Lauen, Douglas Lee; Gaddis, S. Michael

    2016-01-01

    Despite common conceptions, evidence on whether No Child Left Behind (NCLB) has had adverse effects for low achieving students is mixed. We hypothesize that the incentive to shift attention away from the lowest achieving students increases with the rigor of state standards. Using panel data from students in North Carolina, we exploit two natural…

  14. Accountability Using ISLLC Standards in Practicum Experiences.

    ERIC Educational Resources Information Center

    Simms, Susan; Masden, Penelope; Fiene, Jeanne

    This paper is a description of the development of a new educational leadership program at Austin Peay State University. From inception to implementation, the program used Interstate School Leaders Licensure Consortium (ISLLC) standards, a tool for assessing programs in educational administrator preparation. The goal of the program was to embed the…

  15. Teaching Undergraduate Accounting Majors How to Interpret the Accounting Standards Codification: An Alternative to Research Cases

    ERIC Educational Resources Information Center

    Toerner, Michael C.; Swindle, C. Bruce; Burckel, Daryl V.

    2014-01-01

    Professional accountants regularly search the FASB'S Accounting Standards Codification to find answers to financial accounting questions. Accounting educators know this and frequently use research cases in an attempt to help students begin developing this ability. But many students struggle with these cases because they have not been taught how to…

  16. 76 FR 49365 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-10

    ... regarding the (b)(14) overseas exemption (74 FR 18491). In addition to this notice, the CAS Board requested... appropriateness of continuing the exemption (70 FR 53977). Only three public comments were received, all of which... discontinuing the review on February 13, 2008 (73 FR 8259). In response to Section 823(a) of NDAA FY 2009,...

  17. 75 FR 64684 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-20

    ... provided at 70 FR 53977 (September 13, 2005). In 1991, the re-established Board reviewed the rules and..., 1992 (57 FR 14148.) No specific explanation was provided for retaining the exemption. On September 13... sought comments on its continued appropriateness (70 FR 53977). The three public comments received...

  18. 76 FR 61660 - Cost Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-05

    ... CAS Board as an interim rule on February 7, 2000 (65 FR 5990), and as a final rule on June 9, 2000 (65 FR 36768). At the time, the CAS Board chose to express the (b)(15) FFP exemption as follows: ``Firm... or pricing data (75 FR 53135). Among other things, the Councils revised the definitions at ]...

  19. 77 FR 69422 - Cost Accounting Standards: Revision of the Exemption From Cost Accounting Standards for Contracts...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-19

    ... provided in the FARA, as an interim rule on July 29, 1996 (61 FR 39360), and as a final rule on June 6, 1997 (62 FR 31294). 1996 CAS Board Rulemaking The CAS Board's 1996 interim rule for the (b)(6... for the acquisition of commercial items. This section of the FAR was written to implement FASA (60...

  20. FASB (Financial Accounting Standards Board) proposal changes retiree healthcare benefit accounting.

    PubMed

    Grimaldi, P L; Bertko, J M

    1989-07-01

    The Financial Accounting Standards Board (FASB) recently issued an exposure draft (ED) of a standard that would change the way organizations account for their employees' post-retirement healthcare benefits. According to the ED, organizations would have to switch from cash accounting to accrual accounting for post-retirement benefits as well as record their retiree healthcare liabilities on their balance sheets by 1992. PMID:10293219

  1. Managerial Cost Accounting for a Technical Information Center.

    ERIC Educational Resources Information Center

    Helmkamp, John G.

    A two-fold solution to the cost information deficiency problem is proposed. A formal managerial cost accounting system is designed expressly for the two information services of retrospective search and selective dissemination. The system was employed during a trial period to test its effectiveness in a technical information center. Once…

  2. SCATS: SRB Cost Accounting and Tracking System handbook

    NASA Technical Reports Server (NTRS)

    Zorv, R. B.; Stewart, R. D.; Coley, G.; Higginbotham, M.

    1978-01-01

    The Solid Rocket Booster Cost Accounting and Tracking System (SCATS) which is an automatic data processing system designed to keep a running account of the number, description, and estimated cost of Level 2, 3, and 4 changes is described. Although designed specifically for the Space Shuttle Solid Rocket Booster Program, the ADP system can be used for any other program that has a similar structure for recording, reporting, and summing numbers and costs of changes. The program stores the alpha-numeric designators for changes, government estimated costs, proposed costs, and negotiated value in a MIRADS (Marshall Information Retrieval and Display System) format which permits rapid access, manipulation, and reporting of current change status. Output reports listing all changes, totals of each level, and totals of all levels, can be derived for any calendar interval period.

  3. Cost accounting for end-of-life care: recommendations to the field by the Cost Accounting Workgroup.

    PubMed

    Seninger, Stephen; Smith, Dean G

    2004-01-01

    Accurate measurement of economic costs is prerequisite to progress in improving the care delivered to Americans during the last stage of life. The Robert Wood Johnson Excellence in End-of-Life Care national program assembled a Cost Accounting Workgroup to identify accurate and meaningful methods to measure palliative and end-of-life health care use and costs. Eight key issues were identified: (1) planning the cost analysis; (2) identifying the perspective for cost analysis; (3) describing the end-of-life care program; (4) identifying the appropriate comparison group; (5) defining the period of care to be studied; (6) identifying the units of health care services; (7) assigning monetary values to health care service units; and (8) calculating costs. Economic principles of cost measurement and cost measurement issues encountered by practitioners were reviewed and incorporated into a set of recommendations. PMID:15682955

  4. Cost accounting of radiological examinations. Cost analysis of radiological examinations of intermediate referral hospitals and general practice.

    PubMed

    Lääperi, A L

    1996-01-01

    The purpose of this study was to analyse the cost structure of radiological procedures in the intermediary referral hospitals and general practice and to develop a cost accounting system for radiological examinations that takes into consideration all relevant cost factors and is suitable for management of radiology departments and regional planning of radiological resources. The material comprised 174,560 basic radiological examinations performed in 1991 at 5 intermediate referral hospitals and 13 public health centres in the Pirkanmaa Hospital District in Finland. All radiological departments in the hospitals were managed by a specialist in radiology. The radiology departments at the public health care centres operated on a self-referral basis by general practitioners. The data were extracted from examination lists, inventories and balance sheets; parts of the data were estimated or calculated. The radiological examinations were compiled according to the type of examination and equipment used: conventional, contrast medium, ultrasound, mammography and roentgen examinations with mobile equipment. The majority of the examinations (87%) comprised conventional radiography. For cost analysis the cost items were grouped into 5 cost factors: personnel, equipment, material, real estate and administration costs. The depreciation time used was 10 years for roentgen equipment, 5 years for ultrasound equipment and 5 to 10 years for other capital goods. An annual interest rate of 10% was applied. Standard average values based on a sample at 2 hospitals were used for the examination-specific radiologist time, radiographer time and material costs. Four cost accounting versions with varying allocation of the major cost items were designed. Two-way analysis of variance of the effect of different allocation methods on the costs and cost structure of the examination groups was performed. On the basis of the cost analysis a cost accounting program containing both monetary and

  5. What's New: Update on GASB and Accounting Standards.

    ERIC Educational Resources Information Center

    Marrone, Robert S.; Scharle, Robert E.

    1996-01-01

    Updates the Governmental Accounting Standards Board (GASB) statements, which pronounce upon and provide guidance in accounting and financial reporting for state and local governmental entities. Describes the development of GASB's governmental finance-reporting model project and identifies five components of internal control. One figure and two…

  6. Bias in Examination Test Banks that Accompany Cost Accounting Texts.

    ERIC Educational Resources Information Center

    Clute, Ronald C.; McGrail, George R.

    1989-01-01

    Eight text banks that accompany cost accounting textbooks were evaluated for the presence of bias in the distribution of correct responses. All but one were found to have considerable bias, and three of eight were found to have significant choice bias. (SK)

  7. The Cost-Accounting Mechanism in Higher Educational Institutions.

    ERIC Educational Resources Information Center

    Lukoshkin, A. P.; Min'ko, E. V.

    1990-01-01

    Examines the need to increase expenditures per student at Soviet technical institutes. Proposes seeking financial assistance from enterprises employing technical specialists. Outlines an experimental program in cost accounting. Suggests stipend and wage allotments and explains some of the contractual obligations involved. (CH)

  8. Estimating the Cost of Standardized Student Testing in the United States.

    ERIC Educational Resources Information Center

    Phelps, Richard P.

    2000-01-01

    Describes and contrasts different methods of estimating costs of standardized testing. Using a cost-accounting approach, compares gross and marginal costs and considers testing objects (test materials and services, personnel and student time, and administrative/building overhead). Social marginal costs of replacing existing tests with a national…

  9. The Medicare Cost Report and the limits of hospital accountability: improving financial accounting data.

    PubMed

    Kane, N M; Magnus, S A

    2001-02-01

    Health policy makers, legislators, providers, payers, and a broad range of other players in the health care market routinely seek information on hospital financial performance. Yet the data at their disposal are limited, especially since hospitals' audited financial statements--the "gold standard" in hospital financial reporting--are not publicly available in many states. As a result, the Medicare Cost Report (MCR), filed annually by most U.S. hospitals in order to receive payment for treating Medicare patients, has become the primary public source of hospital financial information. However, financial accounting elements in the MCR are unreliable, poorly defined, and lacking in critical detail. Comparative analyses of MCRs and matched, audited financial statements reveal long-standing problems with the MCR's data, including major differences in reported profits; variations in the reporting of both revenues and expenses; an absence of relevant details, such as charity care, bad debt, operating versus nonoperating income, and affiliate transactions; an inconsistent classification of changes in net assets; and a failure to provide cash flow statements. Because of these problems, MCR financial data give only a limited and often inaccurate picture of the financial position of hospitals. Audited financial statements provide a more complete perspective, enabling analysts to address important questions left unanswered by the MCR data. Regulatory action is needed to create a national database of financial information based upon audited statements. PMID:11253456

  10. Coping with Standards, Tests, and Accountability: Voices from the Classroom.

    ERIC Educational Resources Information Center

    Glatthorn, Allan A., Ed.; Fontana, Jean, Ed.

    This book presents the views of teachers, teacher educators, and administrators who write about accountability, testing, and standards programs. The chapters are: (1) "From Policy to Practice: The Research" (Allan A. Glatthorn); (2) "New York's Test-Driven Standards" (Jean Fontana); (3) "Voices from a Native American Classroom in Nebraska"…

  11. Teacher Professional Standards, Accountability and Ideology: Alternative Discourses

    ERIC Educational Resources Information Center

    Tuinamuana, Katarina

    2011-01-01

    Teacher professional standards and accountability are today writ large on the landscape of both schooling and teacher education practice around the world. This paper explores some of the related debates through a discussion of four discourses on teacher professional standards: namely, discourses of commonsense, professionalism and quality,…

  12. Social Moderation, Assessment and Assuring Standards for Accounting Graduates

    ERIC Educational Resources Information Center

    Watty, Kim; Freeman, Mark; Howieson, Bryan; Hancock, Phil; O'Connell, Brendan; de Lange, Paul; Abraham, Anne

    2014-01-01

    Evidencing student achievement of standards is a growing imperative worldwide. Key stakeholders (including current and prospective students, government, regulators and employers) want confidence that threshold learning standards in an accounting degree have been assured. Australia's new higher education regulatory environment requires that…

  13. Cost accounting in plateletpheresis: comparison of two techniques.

    PubMed

    Strauss, R A; Gloster, E S; Pindyck, J

    1980-01-01

    Cost comparison of two comparably effective techniques of plateletpheresis, a manual method and an automated discontinuous flow centrifugation technique, is presented using a hypothetical model. The former procedure costs $62.48 per pheresis for disposables and labour as opposed to $78.32 per pheresis for disposables and labour for the latter. The annual volume of plateletpheresis at which the accumulated costs equal the total charges, i.e. the 'break-even' point, is calculated and found to be 63.7 for the automated technique and 10.9 for the manual method, if the charge for each is $200.00. For the manual method at a current charge of $80.00, the break even point is 85.8. The assumptions underlying this hypothetical model are examined, and the effects of deviation from these assumptions are analyzed in terms of the break even point. Cost accounting of plateletpheresis is shown to be dependent upon the choice of approach to allocation of costs, the assumptions of the cost accounting model, and the selection of an appropriate charge. PMID:7379466

  14. Design and implementation of a cost-accounting system in hospital pharmacy.

    PubMed

    Gouveia, W A; Anderson, E R; Decker, E L; Backer, K

    1988-03-01

    The design and implementation of a cost-accounting system in a hospital pharmacy department is described. Pharmacy resource use (labor, drugs, supplies, and overhead), or pharmacy's intermediate products, was clearly defined in terms of dosage forms (10 groupings representing variable labor and supplies) and drug products (more than 100 categories that incorporate cost and volume of use for 3000 line items). Costs were defined as variable or nonvariable (fixed), based on whether they were related to a specific medication order. Labor was divided into variable and fixed components. Time standards were developed using time and motion studies. Variable labor hours were determined as follows: specified hours (the volume of each dosage form multiplied by the standard time for each dosage form); nonspecified hours (time not directly associated with production); hours worked (specified plus nonspecified hours); and hours paid (hours worked plus sick leave and vacation). A standard cost for each drug product was based on the weighted average of volume and cost of the individual line items. The total drug budget was constructed by multiplying the standard cost for each drug product times the projected volume for each drug product. The pharmacy budget was developed by calculating the number and mix of pharmacy products used in association with the projected number and type of cases for the fiscal year. The monthly pharmacy budget reports were assembled with data from the payroll, billing, and cost-accounting systems.(ABSTRACT TRUNCATED AT 250 WORDS) PMID:3369466

  15. Are renewables portfolio standards cost-effective emission abatement policy?

    SciTech Connect

    Katerina Dobesova; Jay Apt; Lester B. Lave

    2005-11-15

    Renewables portfolio standards (RPS) could be an important policy instrument for 3P and 4P control. The authors examine the costs of renewable power, accounting for the federal production tax credit, the market value of a renewable credit, and the value of producing electricity without emissions of SO{sub 2}, NOx, mercury, and CO{sub 2}. The focus is on Texas, which has a large RPS and is the largest U.S. electricity producer and one of the largest emitters of pollutants and CO{sub 2}. The private and social costs of wind generation in an RPS is compared with the current cost of fossil generation, accounting for the pollution and CO{sub 2} emissions. It was found that society paid about 5.7 cents/kWh more for wind power, counting the additional generation, transmission, intermittency, and other costs. The higher cost includes credits amounting to 1.1 cents/kWh in reduced SO{sub 2}, NOx, and Hg emissions. These pollution reductions and lower CO{sub 2} emissions could be attained at about the same cost using pulverized coal (PC) or natural gas combined cycle (NGCC) plants with carbon capture and sequestration (CCS); the reductions could be obtained more cheaply with an integrated coal gasification combined cycle (IGCC) plant with CCS. 35 refs., 7 tabs.

  16. Standardizing an End-to-end Accounting Service

    NASA Technical Reports Server (NTRS)

    Greenberg, Edward; Kazz, Greg

    2006-01-01

    Currently there are no space system standards available for space agencies to accomplish end-to-end accounting. Such a standard does not exist for spacecraft operations nor for tracing the relationship between the mission planning activities, the command sequences designed to perform those activities, the commands formulated to initiate those activities and the mission data and specifically the mission data products created by those activities. In order for space agencies to cross-support one another for data accountability/data tracing and for inter agency spacecraft to interoperate with each other, an international CCSDS standard for end-to-end data accountability/tracing needs to be developed. We will first describe the end-to-end accounting service model and functionality that supports the service. This model will describe how science plans that are ultimately transformed into commands can be associated with the telemetry products generated as a result of their execution. Moreover, the interaction between end-to-end accounting and service management will be explored. Finally, we will show how the standard end-to-end accounting service can be applied to a real life flight project i.e., the Mars Reconnaissance Orbiter project.

  17. Assessing DRG cost accounting with respect to resource allocation and tariff calculation: the case of Germany

    PubMed Central

    2012-01-01

    The purpose of this paper is to analyze the German diagnosis related groups (G-DRG) cost accounting scheme by assessing its resource allocation at hospital level and its tariff calculation at national level. First, the paper reviews and assesses the three steps in the G-DRG resource allocation scheme at hospital level: (1) the groundwork; (2) cost-center accounting; and (3) patient-level costing. Second, the paper reviews and assesses the three steps in G-DRG national tariff calculation: (1) plausibility checks; (2) inlier calculation; and (3) the “one hospital” approach. The assessment is based on the two main goals of G-DRG introduction: improving transparency and efficiency. A further empirical assessment attests high costing quality. The G-DRG cost accounting scheme shows high system quality in resource allocation at hospital level, with limitations concerning a managerially relevant full cost approach and limitations in terms of advanced activity-based costing at patient-level. However, the scheme has serious flaws in national tariff calculation: inlier calculation is normative, and the “one hospital” model causes cost bias, adjustment and representativeness issues. The G-DRG system was designed for reimbursement calculation, but developed to a standard with strategic management implications, generalized by the idea of adapting a hospital’s cost structures to DRG revenues. This combination causes problems in actual hospital financing, although resource allocation is advanced at hospital level. PMID:22935314

  18. Assessing DRG cost accounting with respect to resource allocation and tariff calculation: the case of Germany.

    PubMed

    Vogl, Matthias

    2012-01-01

    The purpose of this paper is to analyze the German diagnosis related groups (G-DRG) cost accounting scheme by assessing its resource allocation at hospital level and its tariff calculation at national level. First, the paper reviews and assesses the three steps in the G-DRG resource allocation scheme at hospital level: (1) the groundwork; (2) cost-center accounting; and (3) patient-level costing. Second, the paper reviews and assesses the three steps in G-DRG national tariff calculation: (1) plausibility checks; (2) inlier calculation; and (3) the "one hospital" approach. The assessment is based on the two main goals of G-DRG introduction: improving transparency and efficiency. A further empirical assessment attests high costing quality. The G-DRG cost accounting scheme shows high system quality in resource allocation at hospital level, with limitations concerning a managerially relevant full cost approach and limitations in terms of advanced activity-based costing at patient-level. However, the scheme has serious flaws in national tariff calculation: inlier calculation is normative, and the "one hospital" model causes cost bias, adjustment and representativeness issues. The G-DRG system was designed for reimbursement calculation, but developed to a standard with strategic management implications, generalized by the idea of adapting a hospital's cost structures to DRG revenues. This combination causes problems in actual hospital financing, although resource allocation is advanced at hospital level. PMID:22935314

  19. 10 CFR 603.625 - Cost principles or standards applicable to for-profit participants.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... to apply the Government cost principles in 48 CFR part 31 to for-profit participants that currently... Accounting Principles (see Statement of Financial Accounting Standards Number 2, “Accounting for Research and... INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing...

  20. 48 CFR 9903.302 - Definitions, explanations, and illustrations of the terms, “cost accounting practice” and “change...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ..., and illustrations of the terms, âcost accounting practiceâ and âchange to a cost accounting practice.â 9903.302 Section 9903.302 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND...

  1. 48 CFR 9903.302 - Definitions, explanations, and illustrations of the terms, “cost accounting practice” and “change...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ..., and illustrations of the terms, âcost accounting practiceâ and âchange to a cost accounting practice.â 9903.302 Section 9903.302 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND...

  2. 48 CFR 9903.302 - Definitions, explanations, and illustrations of the terms, “cost accounting practice” and “change...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ..., and illustrations of the terms, âcost accounting practiceâ and âchange to a cost accounting practice.â 9903.302 Section 9903.302 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND...

  3. 48 CFR 9903.302 - Definitions, explanations, and illustrations of the terms, “cost accounting practice” and “change...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ..., and illustrations of the terms, âcost accounting practiceâ and âchange to a cost accounting practice.â 9903.302 Section 9903.302 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND...

  4. 48 CFR 9904.417 - Cost of money as an element of the cost of capital assets under construction.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.417...

  5. A user-friendly approach to cost accounting in laboratory animal facilities.

    PubMed

    Baker, David G

    2011-09-01

    Cost accounting is an essential management activity for laboratory animal facility management. In this report, the author describes basic principles of cost accounting and outlines steps for carrying out cost accounting in laboratory animal facilities. Methods of post hoc cost accounting analysis for maximizing the efficiency of facility operations are also described. PMID:21857645

  6. How to Integrate International Financial Reporting Standards into Accounting Programs

    ERIC Educational Resources Information Center

    Singer, Robert A.

    2012-01-01

    It is expected the SEC will require U.S. domestic companies to prepare and file their annual 10Ks in accordance with international financial reporting standards (IFRS) by 2016. Given the probability that the FASB-IASB convergence project (i.e., Norwalk Agreement) will continue subsequent to mandatory adoption, US accounting programs will be…

  7. Assessing the Readability of Government Accounting Standards: The Cloze Procedure.

    ERIC Educational Resources Information Center

    Shaffer, Raymond J.; And Others

    1993-01-01

    Argues the cloze procedure is the appropriate method of assessing the readability of business writing. Uses this procedure to determine the readability of a statement issued by the Governmental Accounting Standards Board (GASB). Finds one important GASB statement unreadable by college-level readers. (NH)

  8. International standards for cost-optimized space missions and infrastructure

    NASA Technical Reports Server (NTRS)

    Mckenzie, Merle

    1990-01-01

    The establishment of international standards is essential for the success of multiagency space missions. Here, two key areas for international standardization are proposed: the development of standards for infrastructure and the development of multiagency standards. Such standards will ultimately enable cost-optimized small missions as well as a cost-optimized superset of space infractructures.

  9. Cost accounting, management control, and planning in health care.

    PubMed

    Siegrist, R B; Blish, C S

    1988-02-01

    Advantages and pharmacy applications of computerized hospital management-control and planning systems are described. Hospitals must define their product lines; patient cases, not tests or procedures, are the end product. Management involves operational control, management control, and strategic planning. Operational control deals with day-to-day management on the task level. Management control involves ensuring that managers use resources effectively and efficiently to accomplish the organization's objectives. Management control includes both control of unit costs of intermediate products, which are procedures and services used to treat patients and are managed by hospital department heads, and control of intermediate product use per case (managed by the clinician). Information from the operation and management levels feeds into the strategic plan; conversely, the management level controls the plan and the operational level carries it out. In the system developed at New England Medical Center, Boston, Massachusetts, the intermediate product-management system enables managers to identify intermediate products, develop standard costs, simulate changes in departmental costs, and perform variance analysis. The end-product management system creates a patient-level data-base, identifies end products (patient-care groupings), develops standard resource protocols, models alternative assumptions, performs variance analysis, and provides concurrent reporting. Examples are given of pharmacy managers' use of such systems to answer questions in the areas of product costing, product pricing, variance analysis, productivity monitoring, flexible budgeting, modeling and planning, and comparative analysis.(ABSTRACT TRUNCATED AT 250 WORDS) PMID:3284338

  10. Using NCATE 2000 Standards as State Accreditation Standards: A Beginner's and a Veteran's Approach to Accountability.

    ERIC Educational Resources Information Center

    Bennett, J. Phillip; Gage, Martha S.; Craven, Lonnie; Morrison, Gail

    This paper discusses how the 2000 standards of the National Council for the Accreditation of Teacher Education (NCATE) can be used in state accreditation standards to promote accountability. It describes standards 1 and 2: candidate knowledge, skills, and dispositions and assessment system and unit evaluation, then presents a few examples of…

  11. Full cost accounting for the life cycle of coal.

    PubMed

    Epstein, Paul R; Buonocore, Jonathan J; Eckerle, Kevin; Hendryx, Michael; Stout Iii, Benjamin M; Heinberg, Richard; Clapp, Richard W; May, Beverly; Reinhart, Nancy L; Ahern, Melissa M; Doshi, Samir K; Glustrom, Leslie

    2011-02-01

    Each stage in the life cycle of coal-extraction, transport, processing, and combustion-generates a waste stream and carries multiple hazards for health and the environment. These costs are external to the coal industry and are thus often considered "externalities." We estimate that the life cycle effects of coal and the waste stream generated are costing the U.S. public a third to over one-half of a trillion dollars annually. Many of these so-called externalities are, moreover, cumulative. Accounting for the damages conservatively doubles to triples the price of electricity from coal per kWh generated, making wind, solar, and other forms of nonfossil fuel power generation, along with investments in efficiency and electricity conservation methods, economically competitive. We focus on Appalachia, though coal is mined in other regions of the United States and is burned throughout the world. PMID:21332493

  12. Improving health care costing with resource consumption accounting.

    PubMed

    Ozyapici, Hasan; Tanis, Veyis Naci

    2016-07-11

    Purpose - The purpose of this paper is to explore the differences between a traditional costing system (TCS) and resource consumption accounting (RCA) based on a case study carried out in a hospital. Design/methodology/approach - A descriptive case study was first carried out to identify the current costing system of the case hospital. An exploratory case study was then conducted to reveal how implementing RCA within the case hospital assigns costs differently to gallbladder surgeries than the current costing system (i.e. a TCS). Findings - The study showed that, in contrast to a TCS, RCA considers the unused capacity, which is the difference between the work that can be performed based on current resources and the work that is actually being performed. Therefore, it assigns lower total costs to open and laparoscopic gallbladder surgeries. The study also showed that by separating costs into fixed and variable RCA allows managers to benefit from a pricing strategy based on the difference between the service's selling price and variable costs incurred in providing that service. Research limitations/implications - The limitation of this study is that, because of time constraints, the implementation was performed in the general surgery department only. However, since RCA is an advanced system that has the same application procedures for any department inside in a hospital, managers need only time gaps to implement this system to all parts of the hospital. Practical implications - This study concluded that RCA is better than a TCS for use in health care settings that have high overhead costs because it accurately assigns overhead costs to services by considering unused capacities incurred by a hospital. Consequently, this study provides insight into both measuring and managing unused capacities within the health care sector. This study also concluded that RCA helps health care administrators increase their competitive advantage by allowing them to determine the lowest

  13. STANDARDIZED COSTS FOR WATER SUPPLY DISTRIBUTION SYSTEMS

    EPA Science Inventory

    Presented within this report are cost data for construction and operation/maintenance of domestic water distribution and transmission pipelines, domestic water pumping stations, and domestic water storage reservoirs. ipeline cost data include costs for commonly utilized pipe mate...

  14. 77 FR 202 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-03

    ..., and NASA published a proposed rule in the Federal Register at 76 FR 8989 on February 16, 2011, to... information collection requirements that require the approval of the Office of Management and Budget under the... 9000-AM00 Federal Acquisition Regulation; Updated Financial Accounting Standards Board...

  15. 24 CFR 891.150 - Operating cost standards.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Operating cost standards. 891.150... average annual operating cost of comparable housing for the elderly or for persons with disabilities in... housing costs such as the Consumer Price Index. The operating cost standards shall be developed based...

  16. Opportunities and challenges for implementing cost accounting systems in the Kenyan health system

    PubMed Central

    Kihuba, Elesban; Gheorghe, Adrian; Bozzani, Fiammetta; English, Mike; Griffiths, Ulla K.

    2016-01-01

    Background Low- and middle-income countries need to sustain efficiency and equity in health financing on their way to universal health care coverage. However, systems meant to generate quality economic information are often deficient in such settings. We assessed the feasibility of streamlining cost accounting systems within the Kenyan health sector to illustrate the pragmatic challenges and opportunities. Design We reviewed policy documents, and conducted field observations and semi-structured interviews with key informants in the health sector. We used an adapted Human, Organization and Technology fit (HOT-fit) framework to analyze the components and standards of a cost accounting system. Results Among the opportunities for a viable cost accounting system, we identified a supportive broad policy environment, political will, presence of a national data reporting architecture, good implementation experience with electronic medical records systems, and the availability of patient clinical and resource use data. However, several practical issues need to be considered in the design of the system, including the lack of a framework to guide the costing process, the lack of long-term investment, the lack of appropriate incentives for ground-level staff, and a risk of overburdening the current health management information system. Conclusion To facilitate the implementation of cost accounting into the health sector, the design of any proposed system needs to remain simple and attuned to the local context. PMID:27357072

  17. Renewable Portfolio Standards: Costs and Benefits (Poster)

    SciTech Connect

    Bird, L.; Heeter, J.; Barbose, G.; Weaver, S.; Flores, F.; Kuskova-Burns, K.; Wiser, R.

    2014-10-01

    This report summarizes state-level RPS costs to date, and considers how those costs may evolve going forward given scheduled increases in RPS targets and cost containment mechanisms. The report also summarizes RPS benefits estimates, based on published studies for individual states and discusses key methodological considerations.

  18. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... the Uniform Systems of Accounts, (49 CFR 1201 through 1210). (d) Accounting Standards Not Appropriate... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental... regulations, the Office of Economics, Environmental Analysis, and Administration shall issue an...

  19. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... the Uniform Systems of Accounts, (49 CFR 1201 through 1210). (d) Accounting Standards Not Appropriate... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental... regulations, the Office of Economics, Environmental Analysis, and Administration shall issue an...

  20. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... the Uniform Systems of Accounts, (49 CFR 1201 through 1210). (d) Accounting Standards Not Appropriate... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental... regulations, the Office of Economics, Environmental Analysis, and Administration shall issue an...

  1. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... the Uniform Systems of Accounts, (49 CFR 1201 through 1210). (d) Accounting Standards Not Appropriate... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental... regulations, the Office of Economics, Environmental Analysis, and Administration shall issue an...

  2. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... the Uniform Systems of Accounts, (49 CFR 1201 through 1210). (d) Accounting Standards Not Appropriate... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental... regulations, the Office of Economics, Environmental Analysis, and Administration shall issue an...

  3. 17 CFR 256.01-5 - Determination of service cost accounting.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... accounting. Service at cost and fair allocation of costs require, first of all, an accurate accounting for... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Determination of service cost accounting. 256.01-5 Section 256.01-5 Commodity and Securities Exchanges SECURITIES AND EXCHANGE...

  4. 17 CFR 256.01-5 - Determination of service cost accounting.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... accounting. Service at cost and fair allocation of costs require, first of all, an accurate accounting for... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Determination of service cost accounting. 256.01-5 Section 256.01-5 Commodity and Securities Exchanges SECURITIES AND EXCHANGE...

  5. 48 CFR 52.230-7 - Proposal Disclosure-Cost Accounting Practice Changes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Provisions and Clauses 52.230-7 Proposal Disclosure—Cost Accounting Practice Changes. As prescribed in 30.201-3(c), insert the following provision: Proposal Disclosure—Cost Accounting Practice Changes (APR 2005... change in cost accounting practice, including unilateral changes requested to be desirable changes....

  6. 48 CFR 52.230-7 - Proposal Disclosure-Cost Accounting Practice Changes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Provisions and Clauses 52.230-7 Proposal Disclosure—Cost Accounting Practice Changes. As prescribed in 30.201-3(c), insert the following provision: Proposal Disclosure—Cost Accounting Practice Changes (APR 2005... change in cost accounting practice, including unilateral changes requested to be desirable changes....

  7. 48 CFR 52.230-7 - Proposal Disclosure-Cost Accounting Practice Changes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Provisions and Clauses 52.230-7 Proposal Disclosure—Cost Accounting Practice Changes. As prescribed in 30.201-3(c), insert the following provision: Proposal Disclosure—Cost Accounting Practice Changes (APR 2005... change in cost accounting practice, including unilateral changes requested to be desirable changes....

  8. 48 CFR 52.230-7 - Proposal Disclosure-Cost Accounting Practice Changes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Provisions and Clauses 52.230-7 Proposal Disclosure—Cost Accounting Practice Changes. As prescribed in 30.201-3(c), insert the following provision: Proposal Disclosure—Cost Accounting Practice Changes (APR 2005... change in cost accounting practice, including unilateral changes requested to be desirable changes....

  9. STANDARDIZED COSTS FOR WATER SUPPLY DISTRIBUTION SYSTEMS

    EPA Science Inventory

    Presented within the report are cost data for construction and operation/maintenance of domestic water distribution and transmission pipelines, domestic water pumping stations, and domestic water storage reservoirs. To allow comparison of new construction with rehabilitation of e...

  10. Financial Accounting: Classifications and Standard Terminology for Local and State School Systems. State Educational Records and Reports Series: Handbook II, Revised.

    ERIC Educational Resources Information Center

    Roberts, Charles T., Comp.; Lichtenberger, Allan R., Comp.

    This handbook has been prepared as a vehicle or mechanism for program cost accounting and as a guide to standard school accounting terminology for use in all types of local and intermediate education agencies. In addition to classification descriptions, program accounting definitions, and proration of cost procedures, some units of measure and…

  11. Cost accounting and public reimbursement schemes in Spanish hospitals.

    PubMed

    Sánchez-Martínez, Fernando; Abellán-Perpiñán, José-María; Martínez-Pérez, Jorge-Eduardo; Puig-Junoy, Jaume

    2006-08-01

    The objective of this paper is to provide a description and analysis of the main costing and pricing (reimbursement) systems employed by hospitals in the Spanish National Health System (NHS). Hospitals cost calculations are mostly based on a full costing approach as opposite to other systems like direct costing or activity based costing. Regional and hospital differences arise on the method used to allocate indirect costs to cost centres and also on the approach used to measure resource consumption. Costs are typically calculated by disaggregating expenditure and allocating it to cost centres, and then to patients and DRGs. Regarding public reimbursement systems, the impression is that unit costs are ignored, except for certain type of high technology processes and treatments. PMID:17016928

  12. STANDARDIZED COST FOR WATER SUPPLY DISTRIBUTION SYSTEMS

    EPA Science Inventory

    There are a significant number of water supply distribution systems in the United States that are deteriorating, resulting in a potential threat to the future quality of drinking water. orrective measures will directly influence the cost of providing water. t would be useful to h...

  13. National Cost Standards-For What Purpose?

    ERIC Educational Resources Information Center

    Green, John L., Jr.

    Cost benefit analysis may in the future become a valuable tool for management in higher education, provided the benefits of acquiring a body of knowledge can be defined. Since higher education is not subject to the disciplines of the marketplace in the sense that private business is, we need to find other reasons for influencing our decisions on…

  14. A review of the solar array manufacturing industry costing standards

    NASA Technical Reports Server (NTRS)

    1977-01-01

    The solar array manufacturing industry costing standards model is designed to compare the cost of producing solar arrays using alternative manufacturing processes. Constructive criticism of the methodology used is intended to enhance its implementation as a practical design tool. Three main elements of the procedure include workbook format and presentation, theoretical model validity and standard financial parameters.

  15. Accounting for the cost of scaling-up health interventions.

    PubMed

    Johns, Benjamin; Baltussen, Rob

    2004-11-01

    Recent studies such as the Commission on Macroeconomics and Health have highlighted the need for expanding the coverage of services for HIV/AIDS, malaria, tuberculosis, immunisations and other diseases. In order for policy makers to plan for these changes, they need to analyse the change in costs when interventions are 'scaled-up' to cover greater percentages of the population. Previous studies suggest that applying current unit costs to an entire population can misconstrue the true costs of an intervention. This study presents the methodology used in WHO-CHOICE's generalised cost effectiveness analysis, which includes non-linear cost functions for health centres, transportation and supervision costs, as well as the presence of fixed costs of establishing a health infrastructure. Results show changing marginal costs as predicted by economic theory. PMID:15386683

  16. 48 CFR 2152.231-70 - Accounting and allowable cost.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... settlement of policy claims, the cost of maintaining records regarding payment of claims, and legal expenses... MANAGEMENT, FEDERAL EMPLOYEES GROUP LIFE INSURANCE FEDERAL ACQUISITION REGULATION CLAUSES AND FORMS...; or (ii) Adjusted for prior overpayments or underpayments. (b) Definition of costs. (1) A cost...

  17. Financial Costs of Large Carnivore Translocations – Accounting for Conservation

    PubMed Central

    Weise, Florian J.; Stratford, Ken J.; van Vuuren, Rudolf J.

    2014-01-01

    Human-carnivore conflict continues to present a major conservation challenge around the world. Translocation of large carnivores is widely implemented but remains strongly debated, in part because of a lack of cost transparency. We report detailed translocation costs for three large carnivore species in Namibia and across different translocation scenarios. We consider the effect of various parameters and factors on costs and translocation success. Total translocation cost for 30 individuals in 22 events was $80,681 (US Dollars). Median translocation cost per individual was $2,393, and $2,669 per event. Median cost per cheetah was $2,760 (n = 23), and $2,108 per leopard (n = 6). One hyaena was translocated at a cost of $1,672. Tracking technology was the single biggest cost element (56%), followed by captive holding and feeding. Soft releases, prolonged captivity and orphaned individuals also increased case-specific costs. A substantial proportion (65.4%) of the total translocation cost was successfully recovered from public interest groups. Less than half the translocations were confirmed successes (44.4%, 3 unknown) with a strong species bias. Four leopards (66.7%) were successfully translocated but only eight of the 20 cheetahs (40.0%) with known outcome met these strict criteria. None of the five habituated cheetahs was translocated successfully, nor was the hyaena. We introduce the concept of Individual Conservation Cost (ICC) and define it as the cost of one successfully translocated individual adjusted by costs of unsuccessful events of the same species. The median ICC for cheetah was $6,898 and $3,140 for leopard. Translocations are costly, but we demonstrate that they are not inherently more expensive than other strategies currently employed in non-lethal carnivore conflict management. We conclude that translocation should be one available option for conserving large carnivores, but needs to be critically evaluated on a case-by-case basis. PMID

  18. Financial costs of large carnivore translocations--accounting for conservation.

    PubMed

    Weise, Florian J; Stratford, Ken J; van Vuuren, Rudolf J

    2014-01-01

    Human-carnivore conflict continues to present a major conservation challenge around the world. Translocation of large carnivores is widely implemented but remains strongly debated, in part because of a lack of cost transparency. We report detailed translocation costs for three large carnivore species in Namibia and across different translocation scenarios. We consider the effect of various parameters and factors on costs and translocation success. Total translocation cost for 30 individuals in 22 events was $80,681 (US Dollars). Median translocation cost per individual was $2,393, and $2,669 per event. Median cost per cheetah was $2,760 (n = 23), and $2,108 per leopard (n = 6). One hyaena was translocated at a cost of $1,672. Tracking technology was the single biggest cost element (56%), followed by captive holding and feeding. Soft releases, prolonged captivity and orphaned individuals also increased case-specific costs. A substantial proportion (65.4%) of the total translocation cost was successfully recovered from public interest groups. Less than half the translocations were confirmed successes (44.4%, 3 unknown) with a strong species bias. Four leopards (66.7%) were successfully translocated but only eight of the 20 cheetahs (40.0%) with known outcome met these strict criteria. None of the five habituated cheetahs was translocated successfully, nor was the hyaena. We introduce the concept of Individual Conservation Cost (ICC) and define it as the cost of one successfully translocated individual adjusted by costs of unsuccessful events of the same species. The median ICC for cheetah was $6,898 and $3,140 for leopard. Translocations are costly, but we demonstrate that they are not inherently more expensive than other strategies currently employed in non-lethal carnivore conflict management. We conclude that translocation should be one available option for conserving large carnivores, but needs to be critically evaluated on a case-by-case basis. PMID

  19. A Patient-specific Approach to Hospital Cost Accounting

    PubMed Central

    Macdonald, Larry K.; Reuter, Louis F.

    1973-01-01

    The hospital facilities and manpower used for the various procedures of a delivery suite are identified and measured as the basis for determining individual patient costs. The method of measuring staff and facility requirements, including the “cost of readiness” and the cost of inherent inefficiencies, generates detailed information that can be used in determining utilization ranges for budgeting decisions, for planning space needs, for personnel scheduling, and for patient billing. PMID:4269322

  20. As Easy as ABC: Re-engineering the Cost Accounting System.

    ERIC Educational Resources Information Center

    Trussel, John M.; Bitner, Larry N.

    1996-01-01

    To be useful for management decision making, the college or university's cost accounting system must capture and measure improvements. Activity-based costing (ABC), which determines more accurately the full costs of services and products, tracks improvements and should proceed alongside reengineering of institutional accounting. Guidelines are…

  1. 18 CFR 367.4031 - Account 403.1, Depreciation expense for asset retirement costs.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Depreciation expense for asset retirement costs. 367.4031 Section 367.4031 Conservation of Power and Water... § 367.4031 Account 403.1, Depreciation expense for asset retirement costs. This account must include the depreciation expense for asset retirement costs included in service company property....

  2. 48 CFR 1652.216-71 - Accounting and Allowable Cost.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... credit account was managed in accordance with 5 CFR part 890, 48 CFR chapter 16, and OPM guidelines... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Accounting and Allowable... MANAGEMENT FEDERAL EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS CONTRACT CLAUSES...

  3. 48 CFR 1652.216-71 - Accounting and Allowable Cost.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... credit account was managed in accordance with 5 CFR part 890, 48 CFR chapter 16, and OPM guidelines... 48 Federal Acquisition Regulations System 6 2014-10-01 2014-10-01 false Accounting and Allowable... MANAGEMENT FEDERAL EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS CONTRACT CLAUSES...

  4. 48 CFR 1652.216-71 - Accounting and Allowable Cost.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... credit account was managed in accordance with 5 CFR part 890, 48 CFR chapter 16, and OPM guidelines... 48 Federal Acquisition Regulations System 6 2013-10-01 2013-10-01 false Accounting and Allowable... MANAGEMENT FEDERAL EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS CONTRACT CLAUSES...

  5. 48 CFR 2152.231-70 - Accounting and allowable cost.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 6 2012-10-01 2012-10-01 false Accounting and allowable... MANAGEMENT, FEDERAL EMPLOYEES GROUP LIFE INSURANCE FEDERAL ACQUISITION REGULATION CLAUSES AND FORMS PRECONTRACT PROVISIONS AND CONTRACT CLAUSES Text of Provisions and Clauses 2152.231-70 Accounting...

  6. 48 CFR 2152.231-70 - Accounting and allowable cost.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Accounting and allowable... MANAGEMENT, FEDERAL EMPLOYEES GROUP LIFE INSURANCE FEDERAL ACQUISITION REGULATION CLAUSES AND FORMS PRECONTRACT PROVISIONS AND CONTRACT CLAUSES Text of Provisions and Clauses 2152.231-70 Accounting...

  7. 48 CFR 1652.216-71 - Accounting and Allowable Cost.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... credit account was managed in accordance with 5 CFR part 890, 48 CFR chapter 16, and OPM guidelines... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Accounting and Allowable... MANAGEMENT FEDERAL EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS CONTRACT CLAUSES...

  8. 48 CFR 2152.231-70 - Accounting and allowable cost.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 6 2014-10-01 2014-10-01 false Accounting and allowable... MANAGEMENT, FEDERAL EMPLOYEES GROUP LIFE INSURANCE FEDERAL ACQUISITION REGULATION CLAUSES AND FORMS PRECONTRACT PROVISIONS AND CONTRACT CLAUSES Text of Provisions and Clauses 2152.231-70 Accounting...

  9. 48 CFR 2152.231-70 - Accounting and allowable cost.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 6 2013-10-01 2013-10-01 false Accounting and allowable... MANAGEMENT, FEDERAL EMPLOYEES GROUP LIFE INSURANCE FEDERAL ACQUISITION REGULATION CLAUSES AND FORMS PRECONTRACT PROVISIONS AND CONTRACT CLAUSES Text of Provisions and Clauses 2152.231-70 Accounting...

  10. 48 CFR 1652.216-71 - Accounting and Allowable Cost.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... credit account was managed in accordance with 5 CFR part 890, 48 CFR chapter 16, and OPM guidelines... 48 Federal Acquisition Regulations System 6 2012-10-01 2012-10-01 false Accounting and Allowable... MANAGEMENT FEDERAL EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS CONTRACT CLAUSES...

  11. 32 CFR 37.625 - What cost principles or standards do I require for for-profit participants?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Government cost principles in 48 CFR parts 31 and 231 to for-profit participants that currently perform under... Financial Accounting Standards Number 2, “Accounting for Research and Development Costs,” October 1974 1... participants themselves or by non-Federal sponsors). 1 Copies may be obtained from the Financial...

  12. 75 FR 18208 - Notice of Issuance of Statement of Federal Financial Accounting Standard 37, Social Insurance...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-09

    ... From the Federal Register Online via the Government Publishing Office ] FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 37, Social Insurance: Additional Requirements for Management's Discussion and Analysis and Basic Financial...

  13. 76 FR 28434 - Notice of Issuance of Statement of Federal Financial Accounting Standard 40, Definitional Changes...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-17

    ... From the Federal Register Online via the Government Publishing Office FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 40, Definitional Changes Related to Deferred Maintenance and Repairs: Amending Statement of Federal Financial...

  14. 75 FR 34283 - Federal Acquisition Regulation; FAR Case 2009-025, Disclosure and Consistency of Cost Accounting...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-16

    ... FAC 2005-42, FAR Case 2009-025. SUPPLEMENTARY INFORMATION: A. Background On March 26, 2008, the CAS Board published a final rule in the Federal Register at 73 FR 15939 to utilize the clause, Disclosure... Regulation (FAR) to align the FAR with the revised Cost Accounting Standards (CAS) Board clause,...

  15. 77 FR 26278 - Notice of Issuance of Statement of Federal Financial Accounting Standard 42

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-03

    ... From the Federal Register Online via the Government Publishing Office FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 42 AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action: Pursuant to 31 U.S.C. 3511(d), the...

  16. 77 FR 33735 - Notice of Issuance of Statement of Federal Financial Accounting Standard 43

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-07

    ... From the Federal Register Online via the Government Publishing Office FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 43 AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action: Pursuant to 31 U.S.C. 3511(d), the...

  17. 78 FR 2673 - Notice of Issuance of Statement of Federal Financial Accounting Standards 44

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-14

    ... From the Federal Register Online via the Government Publishing Office FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standards 44 AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action: Pursuant to 31 U.S.C. 3511(d), the...

  18. Standards-Based Accountability as a Tool for Making a Difference in Student Learning. A State and an Institutional Perspective on Standards-Based Accountability.

    ERIC Educational Resources Information Center

    Wilkerson, Judy R.

    This paper examines Florida's standards-driven performance assessment, emphasizing teacher preparation, and touching on K-12 accountability. Florida's educational reform and accountability efforts are driven by the Florida System of School Improvement and Accountability document. The system is derived from state goals similar to the national Goals…

  19. Regression Analysis: Instructional Resource for Cost/Managerial Accounting

    ERIC Educational Resources Information Center

    Stout, David E.

    2015-01-01

    This paper describes a classroom-tested instructional resource, grounded in principles of active learning and a constructivism, that embraces two primary objectives: "demystify" for accounting students technical material from statistics regarding ordinary least-squares (OLS) regression analysis--material that students may find obscure or…

  20. Accountability. State Implementation of Common Core State Standards

    ERIC Educational Resources Information Center

    Anderson, Kimberly; Mira, Mary Elizabeth

    2014-01-01

    All of the 15 states in this study have recently been involved in school accountability system reform. Since 2011, the states have taken advantage of a federal program to give them flexibility around certain accountability requirements of the "No Child Left Behind Act" of 2001 (NCLB), the most recent reauthorization of the Elementary and…

  1. Using the Student Research Project to Integrate Macroeconomics and Statistics in an Advanced Cost Accounting Course

    ERIC Educational Resources Information Center

    Hassan, Mahamood M.; Schwartz, Bill N.

    2014-01-01

    This paper discusses a student research project that is part of an advanced cost accounting class. The project emphasizes active learning, integrates cost accounting with macroeconomics and statistics by "learning by doing" using real world data. Students analyze sales data for a publicly listed company by focusing on the company's…

  2. 48 CFR 52.230-7 - Proposal Disclosure-Cost Accounting Practice Changes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Provisions and Clauses 52.230-7 Proposal Disclosure—Cost Accounting Practice Changes. As prescribed in 30.201-3(c), insert the following provision: Proposal Disclosure—Cost Accounting Practice Changes (APR 2005... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Proposal...

  3. Standardized Emission Quantification and Control of Costs for Environmental Measures

    NASA Astrophysics Data System (ADS)

    Walter, J.; Hustedt, M.; Wesling, V.; Barcikowski, S.

    Laser welding and soldering are important industrial joining processes. As is known, LGACs (Laser Generated Air Contaminants) cause costs for environmental measures during production of complex metallic components (steel, aluminium, magnesium, alloys). The hazardous potential of such processes has been assessed by analyzing the specific emissions with respect to relevant threshold limit values (TLVs). Avoiding and controlling emissions caused by laser processing of metals or metal composites is an important task. Using the experimental results, the planning of appropriate exhaust systems for laser processing is facilitated significantly. The costs quantified for environmental measures account for significant percentages of the total manufacturing costs.

  4. 18 CFR 367.3991 - Account 399.1, Asset retirement costs for service company property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 399.1, Asset retirement costs for service company property. 367.3991 Section 367.3991 Conservation of Power and Water..., FEDERAL POWER ACT AND NATURAL GAS ACT Service Company Property Chart of Accounts § 367.3991 Account...

  5. 18 CFR 367.3991 - Account 399.1, Asset retirement costs for service company property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 399.1, Asset retirement costs for service company property. 367.3991 Section 367.3991 Conservation of Power and Water..., FEDERAL POWER ACT AND NATURAL GAS ACT Service Company Property Chart of Accounts § 367.3991 Account...

  6. 18 CFR 367.3991 - Account 399.1, Asset retirement costs for service company property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 399.1, Asset retirement costs for service company property. 367.3991 Section 367.3991 Conservation of Power and Water..., FEDERAL POWER ACT AND NATURAL GAS ACT Service Company Property Chart of Accounts § 367.3991 Account...

  7. 18 CFR 367.3991 - Account 399.1, Asset retirement costs for service company property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 399.1, Asset retirement costs for service company property. 367.3991 Section 367.3991 Conservation of Power and Water..., FEDERAL POWER ACT AND NATURAL GAS ACT Service Company Property Chart of Accounts § 367.3991 Account...

  8. 18 CFR 367.3991 - Account 399.1, Asset retirement costs for service company property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 399.1, Asset retirement costs for service company property. 367.3991 Section 367.3991 Conservation of Power and Water..., FEDERAL POWER ACT AND NATURAL GAS ACT Service Company Property Chart of Accounts § 367.3991 Account...

  9. Standard cost lists for health economic evaluation in Thailand.

    PubMed

    Riewpaiboon, Arthorn

    2014-05-01

    This analysis was undertaken to generate a set of standard costs for medical services and those incurred by patient receiving treatment, for use in health economic evaluations. Medical service unit cost data were derived from a survey of 3,091 hospital medical services in five hospitals, disaggregated by type of hospital (district or provincial/regional) and analyzed using the relative value unit method. Patient-borne ambulatory cost values were derived from data gathered through 905 patient interviews that took place in six health centers, three district hospitals, and three provincial/regional hospitals. The survey gathered data on costs a rising from the distance travelled to access the medical service, the time spent in the healthcare facility, as well as travel and meal costs. The analysis generated a set of standard cost data for Thailand that will make conducting economic evaluations more accurate, faster and more convenient, as well as allowing better comparability between studies. This is the first standard cost menu that has been developed specifically for Thailand, and as such should be revised and refined in the future. Some areas that would benefit from revision are suggested. PMID:24964710

  10. Standards, Assessments, and Accountability. Education Policy White Paper

    ERIC Educational Resources Information Center

    Shepard, Lorrie, Ed.; Hannaway, Jane, Ed.; Baker, Eva, Ed.

    2009-01-01

    Standards-based education reform has a more than 20-year history. A standards-based vision was enacted in federal law under the Clinton administration with the 1994 reauthorization of the Elementary and Secondary Education Act (ESEA) and carried forward under the Bush administration with the No Child Left Behind Act (NCLB) of 2001. In a recent…

  11. High School Science Teachers' Views of Standards and Accountability

    ERIC Educational Resources Information Center

    Donnelly, Lisa A.; Sadler, Troy D.

    2009-01-01

    Previous literature has documented how teachers perceive both advantages and disadvantages associated with standards-based reform. These teacher perceptions may be connected to classroom practices in terms of the extent to which standards are utilized by individual teachers. The purpose of this study was to identify how secondary science teachers…

  12. 48 CFR 30.604 - Processing changes to disclosed or established cost accounting practices.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... or decreased cost to the Government in accordance with 48 CFR 9903.306(c). The associated increase or... ADMINISTRATION CAS Administration 30.604 Processing changes to disclosed or established cost accounting practices... CAS-covered contracts and subcontracts that were awarded based on the previous cost...

  13. 48 CFR 30.604 - Processing changes to disclosed or established cost accounting practices.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... or decreased cost to the Government in accordance with 48 CFR 9903.306(c). The associated increase or... ADMINISTRATION CAS Administration 30.604 Processing changes to disclosed or established cost accounting practices... CAS-covered contracts and subcontracts that were awarded based on the previous cost...

  14. 48 CFR 30.604 - Processing changes to disclosed or established cost accounting practices.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... or decreased cost to the Government in accordance with 48 CFR 9903.306(c). The associated increase or... ADMINISTRATION CAS Administration 30.604 Processing changes to disclosed or established cost accounting practices... CAS-covered contracts and subcontracts that were awarded based on the previous cost...

  15. 48 CFR 30.604 - Processing changes to disclosed or established cost accounting practices.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... or decreased cost to the Government in accordance with 48 CFR 9903.306(c). The associated increase or... ADMINISTRATION CAS Administration 30.604 Processing changes to disclosed or established cost accounting practices... CAS-covered contracts and subcontracts that were awarded based on the previous cost...

  16. 48 CFR 30.604 - Processing changes to disclosed or established cost accounting practices.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... or decreased cost to the Government in accordance with 48 CFR 9903.306(c). The associated increase or... ADMINISTRATION CAS Administration 30.604 Processing changes to disclosed or established cost accounting practices... CAS-covered contracts and subcontracts that were awarded based on the previous cost...

  17. Accountability. State Implementation of College- and Career-Readiness Standards

    ERIC Educational Resources Information Center

    Anderson, Kimberly; Mira, Mary Elizabeth

    2015-01-01

    All of the states in this study have recently been involved in school accountability system reform. Since 2011, the states have taken advantage of a federal program to give them flexibility around certain requirements of the "No Child Left Behind Act" of 2001 (NCLB), the most recent reauthorization of the Elementary and Secondary…

  18. Accountability and Independence for Schools: Towards a Higher Standard

    ERIC Educational Resources Information Center

    Bassett, Patrick F.

    2004-01-01

    For a long time, independent schools have relied primarily upon peer-review accreditation for the purpose of accountability. Akin to the process used by colleges and universities, libraries and hospitals, school accreditation via a reputable accrediting organization is thorough, rigorous, and professional. It is rooted in two underlying…

  19. Trusting Description: Authenticity, Accountability, and Archival Description Standards

    ERIC Educational Resources Information Center

    MacNeil, Heather

    2009-01-01

    It has been suggested that one of the purposes of archival description is to establish grounds for presuming the authenticity of the records being described. The article examines the implications of this statement by examining the relationship between and among authenticity, archival description, and archival accountability, assessing how this…

  20. Standards-Based Accountability: Reification, Responsibility and the Ethical Subject

    ERIC Educational Resources Information Center

    Kostogriz, Alex; Doecke, Brenton

    2011-01-01

    Over the last two decades, teachers in Australia have witnessed multiple incarnations of the idea of "educational accountability" and its enactment. Research into this phenomenon of educational policy and practice has revealed various layers of the concept, particularly its professional, bureaucratic, political and cultural dimensions that are…

  1. 5 CFR 950.203 - Public accountability standards.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... accounting principles and that an audit of its fiscal operations is completed annually by an independent... and promotional activities are based upon its actual program and operations, are truthful and non... Section 950.203 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL...

  2. A critical review of accounting and economic methods for estimating the costs of addiction treatment.

    PubMed

    Cartwright, William S

    2008-04-01

    Researchers have been at the forefront of applying new costing methods to drug abuse treatment programs and innovations. The motivation for such work has been to improve costing accuracy. Recent work has seen applications initiated in establishing charts of account and cost accounting for service delivery. As a result, researchers now have available five methods to apply to the costing of drug abuse treatment programs. In all areas of costing, there is room for more research on costing concepts and measurement applications. Additional work would be useful in establishing studies with activity-based costing for both research and managerial purposes. Studies of economies of scope are particularly relevant because of the integration of social services and criminal justice in drug abuse treatment. In the long run, managerial initiatives to improve the administration and quality of drug abuse treatment will benefit directly from research with new information on costing techniques. PMID:17614244

  3. 78 FR 42521 - Notice of Issuance of Statement of Federal Financial Accounting Standards 45 and Scheduled Public...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-16

    ... From the Federal Register Online via the Government Publishing Office FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standards 45 and Scheduled Public Hearing AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board...

  4. Planning, budgeting, and controlling--one look at the future: case-mix cost accounting.

    PubMed Central

    Thompson, J D; Averill, R F; Fetter, R B

    1979-01-01

    This paper outlines the system for cost accounting and managerial control which is an extension of the usually accepted departmental costing systems and takes as its units the 383 Diagnosis Related Groups (DRGs) considered to be the hospital's products. It is held that such an approach offers hospital managers a more powerful, analytic, budgeting, and cost-finding tool and offers the opportunity to involve the medical staff in the issues of how their practice patterns are affecting hospital costs. PMID:511578

  5. SAMICS: Input data preparation. [Solar Array Manufacturing Industry Costing Standards

    NASA Technical Reports Server (NTRS)

    Chamberlain, R. G.; Aster, R. W.

    1979-01-01

    The Solar Array Manufacturing Industry Costing Standards (SAMICS) provide standard formats, data, assumptions, and procedures for estimating the price that a manufacturer would have to charge for the product of a specified manufacturing process sequence. A line-by-line explanation is given of those standard formats which describe the economically important characteristics of the manufacturing processes and the technological structure of the companies and the industry. This revision provides an updated presentation of Format A Process Description, consistent with the October 1978 version of that form. A checklist of items which should be entered on Format A as direct expenses is included.

  6. 24 CFR 891.848 - Project design and cost standards.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 4 2011-04-01 2011-04-01 false Project design and cost standards. 891.848 Section 891.848 Housing and Urban Development REGULATIONS RELATING TO HOUSING AND URBAN... OF HOUSING AND URBAN DEVELOPMENT (SECTION 8 HOUSING ASSISTANCE PROGRAMS, SECTION 202 DIRECT...

  7. 24 CFR 891.848 - Project design and cost standards.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Project design and cost standards. 891.848 Section 891.848 Housing and Urban Development Regulations Relating to Housing and Urban... OF HOUSING AND URBAN DEVELOPMENT (SECTION 8 HOUSING ASSISTANCE PROGRAMS, SECTION 202 DIRECT...

  8. ASHRAE Standard 62-1989: Energy, Cost, and Program Implications.

    SciTech Connect

    Steele, Tim R.; Brown, Marilyn A.

    1990-10-15

    ASHRAE Standard 62-1989 (Standard 62-89) Ventilation for Acceptable Indoor Air Quality'' is the new heating, ventilating, and air-conditioning (HVAC) industry consensus for ventilation air in commercial buildings. Bonneville Power Administration (Bonneville) references ASHRAE Standard 62-81 (the predecessor to Standard 62-89) in their current environmental documents for required ventilation rates. Through its use, it had become evident to Bonneville that Standard 62-81 needed interpretation. Now that the revised Standard (Standard 62-89) is available, its usefulness needs to be evaluated. Based on current information and public comment, the American Society of Heating, Refrigeration, and Air-Conditioning Engineers (ASHRAE) revised Standard 62-1981 to Standard 62-89. Bonneville's study estimated the energy and cost implications of ASHRAE Standard 62-89 using simulations based on DOE-2.1D, a computer simulation program which estimates building use hourly as a function of building characteristics and climatic location. Ten types of prototypical commercial buildings used by Bonneville for load forecasting purposes were examined: Large and Small Office, Large and Small Retail, Restaurant, Warehouse, Hospital, Hotel, School, and Grocery. These building characterizations are based on survey and energy metering data and represent average or typical construction and operation practices and mechanical system types. Prototypical building ventilation rates were varied in five steps to estimate the impacts of outside air on building energy use. 11 refs., 14 tabs.

  9. Cost accounting models used for price-setting of health services: an international review.

    PubMed

    Raulinajtys-Grzybek, Monika

    2014-12-01

    The aim of the article was to present and compare cost accounting models which are used in the area of healthcare for pricing purposes in different countries. Cost information generated by hospitals is further used by regulatory bodies for setting or updating prices of public health services. The article presents a set of examples from different countries of the European Union, Australia and the United States and concentrates on DRG-based payment systems as they primarily use cost information for pricing. Differences between countries concern the methodology used, as well as the data collection process and the scope of the regulations on cost accounting. The article indicates that the accuracy of the calculation is only one of the factors that determine the choice of the cost accounting methodology. Important aspects are also the selection of the reference hospitals, precise and detailed regulations and the existence of complex healthcare information systems in hospitals. PMID:25082465

  10. Accounting for the Full Cost of Research. A Study of Indirect Costs.

    ERIC Educational Resources Information Center

    Zuiches, James J.; Vallely, Rebecca

    Faculty and administrative concern over the rising indirect cost rates at Cornell University (New York) precipitated this study, focusing on research funding and the expenses not easily identifiable with specific projects. Some of the questions addressed include: what are the costs, who pays for them, and which arrangements, policies,…

  11. Cost Accounting: Problems and Research Related to Cost Definitions and Collection of Data

    ERIC Educational Resources Information Center

    Lyons, John M.

    1978-01-01

    Recent evidence suggests that traditional cost analysis may not be the most appropriate way to justify educational budgets. This article suggests that using constructed cost models to develop operating budget requests can help ensure that the distinction between legitimate information needs and managerial autonomy is maintained. (LBH)

  12. 18 CFR 367.4160 - Account 416, Costs and expenses of merchandising, jobbing and contract work.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... expenses of merchandising, jobbing and contract work. 367.4160 Section 367.4160 Conservation of Power and... § 367.4160 Account 416, Costs and expenses of merchandising, jobbing and contract work. (a) This account... sales rooms. (8) Maintaining display counters and other equipment used in merchandising. (9)...

  13. 18 CFR 367.4160 - Account 416, Costs and expenses of merchandising, jobbing and contract work.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... expenses of merchandising, jobbing and contract work. 367.4160 Section 367.4160 Conservation of Power and... § 367.4160 Account 416, Costs and expenses of merchandising, jobbing and contract work. (a) This account... sales rooms. (8) Maintaining display counters and other equipment used in merchandising. (9)...

  14. The Effects of Increased Accountability Standards on Graduation Rates for Students with Disabilities

    ERIC Educational Resources Information Center

    Moore, Mitzi Lee

    2012-01-01

    This research sought to determine if unintended effects of increased accountability standards on graduation rates for students with disabilities existed. Data from one southeastern state were utilized in order to determine if graduation rates were impacted as a result of higher accountability standards. In addition, administrator attitudes on…

  15. Higher Education Costs and Revenues. The Second Annual Systemwide Accountability Report.

    ERIC Educational Resources Information Center

    New Jersey State Commission on Higher Education.

    This report examines costs of higher education in New Jersey, comparing the state's system of higher education and its individual sectors with national counterparts. The comparison takes into account such factors as differences in the cost of living and the size and relevant structural characteristics of a state's higher education system. In…

  16. 48 CFR 52.230-4 - Disclosure and Consistency of Cost Accounting Practices-Foreign Concerns.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Disclosure Statement, disclose in writing its cost accounting practices as required by 48 CFR 9903.202-1 through 48 CFR 9903.202-5. If the Contractor has notified the Contracting Officer that the Disclosure... CONTRACT CLAUSES Text of Provisions and Clauses 52.230-4 Disclosure and Consistency of Cost...

  17. 48 CFR 4.705-1 - Financial and cost accounting records.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Financial and cost accounting records. 4.705-1 Section 4.705-1 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL ADMINISTRATIVE MATTERS Contractor Records Retention 4.705-1 Financial and cost...

  18. 48 CFR 4.705-1 - Financial and cost accounting records.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 1 2013-10-01 2013-10-01 false Financial and cost accounting records. 4.705-1 Section 4.705-1 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL ADMINISTRATIVE MATTERS Contractor Records Retention 4.705-1 Financial and cost...

  19. 48 CFR 4.705-1 - Financial and cost accounting records.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Financial and cost accounting records. 4.705-1 Section 4.705-1 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL ADMINISTRATIVE MATTERS Contractor Records Retention 4.705-1 Financial and cost...

  20. 48 CFR 4.705-1 - Financial and cost accounting records.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 1 2012-10-01 2012-10-01 false Financial and cost accounting records. 4.705-1 Section 4.705-1 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL ADMINISTRATIVE MATTERS Contractor Records Retention 4.705-1 Financial and cost...

  1. 48 CFR 4.705-1 - Financial and cost accounting records.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 1 2014-10-01 2014-10-01 false Financial and cost accounting records. 4.705-1 Section 4.705-1 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL ADMINISTRATIVE MATTERS Contractor Records Retention 4.705-1 Financial and cost...

  2. A Trial of Nursing Cost Accounting using Nursing Practice Data on a Hospital Information System.

    PubMed

    Miyahira, Akiko; Tada, Kazuko; Ishima, Masatoshi; Nagao, Hidenori; Miyamoto, Tadashi; Nakagawa, Yoshiaki; Takemura, Tadamasa

    2015-01-01

    Hospital administration is very important and many hospitals carry out activity-based costing under comprehensive medicine. However, nursing cost is unclear, because nursing practice is expanding both quantitatively and qualitatively and it is difficult to grasp all nursing practices, and nursing cost is calculated in many cases comprehensively. On the other hand, a nursing information system (NIS) is implemented in many hospitals in Japan and we are beginning to get nursing practical data. In this paper, we propose a nursing cost accounting model and we simulate a cost by nursing contribution using NIS data. PMID:26262246

  3. Estimating costs of programme services and products using information provided in standard financial statements.

    PubMed Central

    Ellwein, L. B.; Thulasiraj, R. D.; Boulter, A. R.; Dhittal, S. P.

    1998-01-01

    The financial viability of programme services and product offerings requires that revenue exceeds expenses. Revenue includes payments for services and products as well as donor cash and in-kind contributions. Expenses reflect consumption of purchased or contributed time and materials and utilization (depreciation) of physical plant facilities and equipment. Standard financial reports contain this revenue and expense information, complemented when necessary by valuation and accounting of in-kind contributions. Since financial statements are prepared using consistent and accepted accounting practices, year-to-year and organization-to-organization comparisons can be made. The use of such financial information is illustrated in this article by determining the unit cost of cataract surgery in two hospitals in Nepal. The proportion of unit cost attributed to personnel, medical supplies, administrative materials, and depreciation varied significantly by institution. These variations are accounted for by examining differences in operational structure and capacity utilization. PMID:9868836

  4. The Effect of International Financial Reporting Standards Convergence on U. S. Accounting Curriculum

    ERIC Educational Resources Information Center

    Bates, Homer L.; Waldrup, Bobby E.; Shea, Vincent

    2011-01-01

    Major changes are coming to U.S. financial accounting and accounting education as U. S. generally accepted accounting principles (GAAP) and international financial reporting standards (IFRS) converge within the next few years. In 2008, the U.S. Securities and Exchange Commission (SEC) published a proposed "road map" for the potential…

  5. The Standards-Setting Process in Accounting: Lessons for Education and Workplace Reform.

    ERIC Educational Resources Information Center

    Merritt, Donna; Bailey, Thomas R.

    This report presents the experiences and outcomes of accounting standards-setters who have, in many cases, been successful in establishing a national, uniform system of certification for public accountants. An executive summary appears first. The report begins with two sections that examine the evolution of accounting into a 20th-century…

  6. FASB (Financial Accounting Standards Board) proposes changes in not-for-profit reporting.

    PubMed

    Titera, W R

    1993-04-01

    The Financial Accounting Standards Board (FASB) will soon issue two statements that will have a major impact on not-for-profit financial reporting. The first, entitled Financial Statements of Not-For-Profit Organizations, deals with the form and content of not-for-profit financial statements. The second, entitled Accounting for Contributions Received and Contributions Made, establishes standards of financial accounting and reporting for contributions. PMID:10145790

  7. Cost unit accounting based on a clinical pathway: a practical tool for DRG implementation.

    PubMed

    Feyrer, R; Rösch, J; Weyand, M; Kunzmann, U

    2005-10-01

    Setting up a reliable cost unit accounting system in a hospital is a fundamental necessity for economic survival, given the current general conditions in the healthcare system. Definition of a suitable cost unit is a crucial factor for success. We present here the development and use of a clinical pathway as a cost unit as an alternative to the DRG. Elective coronary artery bypass grafting was selected as an example. Development of the clinical pathway was conducted according to a modular concept that mirrored all the treatment processes across various levels and modules. Using service records and analyses the process algorithms of the clinical pathway were developed and visualized with CorelTM iGrafix Process 2003. A detailed process cost record constituted the basis of the pathway costing, in which financial evaluation of the treatment processes was performed. The result of this study was a structured clinical pathway for coronary artery bypass grafting together with a cost calculation in the form of cost unit accounting. The use of a clinical pathway as a cost unit offers considerable advantages compared to the DRG or clinical case. The variance in the diagnoses and procedures within a pathway is minimal, so the consumption of resources is homogeneous. This leads to a considerable improvement in the value of cost unit accounting as a strategic control instrument in hospitals. PMID:16208610

  8. A U.K. cost-benefit analysis of circles of support and accountability interventions.

    PubMed

    Elliott, Ian A; Beech, Anthony R

    2013-06-01

    Circles of Support and Accountability (CoSA) aim to augment sex offender risk management at the point of community reentry by facilitating "Circles" of volunteers who provide support, guidance, and advice, while ensuring that the offender remains accountable for their actions. In this study, the authors provide (a) a rapid evidence assessment of the effectiveness of CoSA in reducing reoffending, and (b) a U.K. cost-benefit analysis for CoSA when compared to the criminal justice costs of reoffending. From the study analysis, the average cost of a "Circle" was estimated to be £11,303 per annum and appears to produce a 50% reduction in reoffending (sexual and nonsexual), as the estimated cost of reoffending was estimated to be £147,161 per offender, per annum. Based on a hypothetical cohort of 100 offenders--50 of whom receive CoSA and 50 of whom do not--investment in CoSA appears to provide a cost saving of £23,494 and a benefit-cost ratio of 1.04. Accounting for estimates that the full extent of the cost to society may be 5 to 10 times the tangible costs substantially increases estimated cost savings related to CoSA. PMID:22565198

  9. 7 CFR 28.123 - Costs of practical forms of cotton standards.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 2 2013-01-01 2013-01-01 false Costs of practical forms of cotton standards. 28.123... CONTAINER REGULATIONS COTTON CLASSING, TESTING, AND STANDARDS Regulations Under the United States Cotton Standards Act Fees and Costs § 28.123 Costs of practical forms of cotton standards. The costs of...

  10. 7 CFR 28.123 - Costs of practical forms of cotton standards.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 2 2011-01-01 2011-01-01 false Costs of practical forms of cotton standards. 28.123... CONTAINER REGULATIONS COTTON CLASSING, TESTING, AND STANDARDS Regulations Under the United States Cotton Standards Act Fees and Costs § 28.123 Costs of practical forms of cotton standards. The costs of...

  11. 7 CFR 28.123 - Costs of practical forms of cotton standards.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 2 2010-01-01 2010-01-01 false Costs of practical forms of cotton standards. 28.123... CONTAINER REGULATIONS COTTON CLASSING, TESTING, AND STANDARDS Regulations Under the United States Cotton Standards Act Fees and Costs § 28.123 Costs of practical forms of cotton standards. The costs of...

  12. Consultation to Support Inclusive Accountability and Standards-Based Reform: Facilitating Access, Equity, and Empowerment

    ERIC Educational Resources Information Center

    Roach, Andrew T.; Elliott, Stephen N.

    2009-01-01

    Current federal legislation (i.e., No Child Left Behind (NCLB)) requires states to set rigorous academic standards, ensure classroom instruction addresses these standards, and measure and report students' progress via large-scale assessments. NCLB assumes that inclusive accountability systems and standards-based reform will result in improved…

  13. The impact of activity based cost accounting on health care capital investment decisions.

    PubMed

    Greene, J K; Metwalli, A

    2001-01-01

    For the future survival of the rural hospitals in the U.S., there is a need to make sound financial decisions. The Activity Based Cost Accounting (ABC) provides more accurate and detailed cost information to make an informed capital investment decision taking into consideration all the costs and revenue reimbursement from third party payors. The paper analyzes, evaluates and compares two scenarios of acquiring capital equipment and attempts to show the importance of utilizing the ABC method in making a sound financial decision as compared to the traditional cost method. PMID:11794757

  14. HIPAA standards offer more accuracy and eventual cost savings.

    PubMed

    Hamby, P H; McLaughlin, M

    2001-04-01

    More than four years after passage of the Health Insurance Portability and Accountability Act (HIPAA), HHS has yet to issue final rules regarding implementation of many of the statute's provisions. Of immediate concern to the healthcare industry are the final rules regarding electronic transactions and privacy and the proposed rule regarding security. The electronic transactions final rule addresses seven transaction types covered by HIPAA. The final rule mandates the use of standard implementation guides developed by the American National Standards Institute and specifies which code sets are to be used with each type of transaction. Under the security proposed rule, covered entities would be required to develop a security plan addressing four specific areas. Under the privacy final rule, covered entities must meet specific requirements regarding patients rights, including obtaining consent or, in some instances, authorization to use and disclose patients' personal health information. PMID:11300004

  15. 48 CFR 9904.413 - Adjustment and allocation of pension cost.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... of pension cost. 9904.413 Section 9904.413 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.413 Adjustment and allocation of pension cost....

  16. 48 CFR 9904.413 - Adjustment and allocation of pension cost.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... of pension cost. 9904.413 Section 9904.413 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.413 Adjustment and allocation of pension cost....

  17. 48 CFR 9904.413 - Adjustment and allocation of pension cost.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... of pension cost. 9904.413 Section 9904.413 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.413 Adjustment and allocation of pension cost....

  18. 48 CFR 9901.305 - Requirements for standards and interpretive rulings.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... promulgation of cost accounting standards and interpretations thereof, the Board shall: (a) Take into account... views and comments. (e) Rules, regulations, cost accounting standards, and modifications thereof..., cost accounting standards, and modifications thereof promulgated or amended by the Board shall...

  19. The same-location cost is unrelated to attentional settings: an object-updating account.

    PubMed

    Carmel, Tomer; Lamy, Dominique

    2014-08-01

    What mechanisms allow us to ignore salient yet irrelevant visual information has been a matter of intense debate. According to the contingent-capture hypothesis, such information is filtered out, whereas according to the salience-based account, it captures attention automatically. Several recent studies have reported a same-location cost that appears to fit neither of these accounts. These showed that responses may actually be slower when the target appears at the location just occupied by an irrelevant singleton distractor. Here, we investigated the mechanisms underlying this same-location cost. Our findings show that the same-location cost is unrelated to automatic attentional capture or strategic setting of attentional priorities, and therefore invalidate the feature-based inhibition and fast attentional disengagement accounts of this effect. In addition, we show that the cost is wiped out when the cue and target are not perceived as parts of the same object. We interpret these findings as indicating that the same-location cost has been previously misinterpreted by both bottom-up and top-down theories of attentional capture. We propose that it is better understood as a consequence of object updating, namely, as the cost of updating the information stored about an object when this object changes across time. PMID:24730745

  20. The Impact of International Financial Reporting Standards on Accounting Curriculum in the United States

    ERIC Educational Resources Information Center

    Yallapragada, RamMohan R.; Toma, Alfred G.; Roe, C. William

    2011-01-01

    According to the time line presently specified by the Securities and Exchange Commission (SEC), business firms in the United States (US) should switch from the existing US accounting reporting guidelines of the Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS) by the year 2014. The US business…

  1. 75 FR 82417 - Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standards...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-30

    ... December 23, 2010. I. Introduction On September 15, 2010, the Public Company Accounting Oversight Board... COMMISSION Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standards..., 2010. \\1\\ See Release No. 34-62919 (September 15, 2010) [75 FR 59332 (September 27, 2010)]. The...

  2. 75 FR 3509 - Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standard No...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-21

    ... COMMISSION Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standard No..., 2009, the Public Company Accounting Oversight Board (the ``Board'' or the ``PCAOB'') filed with the...); 74 FR 57357 (November 5, 2009). II. Description Section 103 of the Act directs the Board, among...

  3. The Tension between Teacher Accountability and Flexibility: The Paradox of Standards-Based Reform

    ERIC Educational Resources Information Center

    Nadelson, Louis S.; Fuller, Michael; Briggs, Pamela; Hammons, David; Bubak, Katie; Sass, Margaret

    2012-01-01

    The anticipated constraints imposed by the accountability process associated with standards-based reform on teachers' practice suggest a tension between teachers' desire for flexibility and the accountability mandates associated with reform initiatives. In particular, we posited that the teachers would negatively perceive the influence of…

  4. 76 FR 50117 - Commission Rules and Forms Related to the FASB's Accounting Standards Codification

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-12

    ... disapproved these interpretations. See Release No. 33-6384 (Mar. 16, 1982) [47 FR 11476]. \\5\\ 15 U.S.C. 78a et... Financial Accounting Standards No. 119, `Disclosure about Derivative Financial Instruments and Fair Value of... removing ``paragraph 3 of FASB Interpretation No. 45, Guarantor's Accounting and Disclosure...

  5. Defining Strong State Accountability Systems: How Can Better Standards Gain Greater Traction? A First Look

    ERIC Educational Resources Information Center

    Reed, Eileen; Scull, Janie; Slicker, Gerilyn; Winkler, Amber M.

    2012-01-01

    Rigorous standards and aligned assessments are vital tools for boosting education outcomes but they have little traction without strong accountability systems that attach consequences to performance. In this pilot study, Eileen Reed, Janie Scull, Gerilyn Slicker, and Amber Winkler lay out the essential features of such accountability systems,…

  6. 7 CFR 28.123 - Costs of practical forms of cotton standards.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 2 2014-01-01 2014-01-01 false Costs of practical forms of cotton standards. 28.123 Section 28.123 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE... Standards Act Fees and Costs § 28.123 Costs of practical forms of cotton standards. The costs of...

  7. 7 CFR 28.123 - Costs of practical forms of cotton standards.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 2 2012-01-01 2012-01-01 false Costs of practical forms of cotton standards. 28.123 Section 28.123 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE... Standards Act Fees and Costs § 28.123 Costs of practical forms of cotton standards. The costs of...

  8. Cost-Effective Control of Infectious Disease Outbreaks Accounting for Societal Reaction

    PubMed Central

    Fast, Shannon M.; González, Marta C.; Markuzon, Natasha

    2015-01-01

    Background Studies of cost-effective disease prevention have typically focused on the tradeoff between the cost of disease transmission and the cost of applying control measures. We present a novel approach that also accounts for the cost of social disruptions resulting from the spread of disease. These disruptions, which we call social response, can include heightened anxiety, strain on healthcare infrastructure, economic losses, or violence. Methodology The spread of disease and social response are simulated under several different intervention strategies. The modeled social response depends upon the perceived risk of the disease, the extent of disease spread, and the media involvement. Using Monte Carlo simulation, we estimate the total number of infections and total social response for each strategy. We then identify the strategy that minimizes the expected total cost of the disease, which includes the cost of the disease itself, the cost of control measures, and the cost of social response. Conclusions The model-based simulations suggest that the least-cost disease control strategy depends upon the perceived risk of the disease, as well as media intervention. The most cost-effective solution for diseases with low perceived risk was to implement moderate control measures. For diseases with higher perceived severity, such as SARS or Ebola, the most cost-effective strategy shifted toward intervening earlier in the outbreak, with greater resources. When intervention elicited increased media involvement, it remained important to control high severity diseases quickly. For moderate severity diseases, however, it became most cost-effective to implement no intervention and allow the disease to run its course. Our simulation results imply that, when diseases are perceived as severe, the costs of social response have a significant influence on selecting the most cost-effective strategy. PMID:26288274

  9. Constrained Optimization Problems in Cost and Managerial Accounting--Spreadsheet Tools

    ERIC Educational Resources Information Center

    Amlie, Thomas T.

    2009-01-01

    A common problem addressed in Managerial and Cost Accounting classes is that of selecting an optimal production mix given scarce resources. That is, if a firm produces a number of different products, and is faced with scarce resources (e.g., limitations on labor, materials, or machine time), what combination of products yields the greatest profit…

  10. 18 CFR 367.4571 - Account 457.1, Direct costs charged to associate companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 457.1, Direct costs charged to associate companies. 367.4571 Section 367.4571 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  11. 18 CFR 367.4571 - Account 457.1, Direct costs charged to associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 457.1, Direct costs charged to associate companies. 367.4571 Section 367.4571 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  12. 18 CFR 367.4572 - Account 457.2, Indirect costs charged to associate companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 457.2, Indirect costs charged to associate companies. 367.4572 Section 367.4572 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  13. 18 CFR 367.4572 - Account 457.2, Indirect costs charged to associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 457.2, Indirect costs charged to associate companies. 367.4572 Section 367.4572 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  14. 18 CFR 367.4572 - Account 457.2, Indirect costs charged to associate companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 457.2, Indirect costs charged to associate companies. 367.4572 Section 367.4572 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  15. 18 CFR 367.4571 - Account 457.1, Direct costs charged to associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 457.1, Direct costs charged to associate companies. 367.4571 Section 367.4571 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  16. 18 CFR 367.4572 - Account 457.2, Indirect costs charged to associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 457.2, Indirect costs charged to associate companies. 367.4572 Section 367.4572 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  17. 18 CFR 367.4572 - Account 457.2, Indirect costs charged to associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 457.2, Indirect costs charged to associate companies. 367.4572 Section 367.4572 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  18. 18 CFR 367.4571 - Account 457.1, Direct costs charged to associate companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 457.1, Direct costs charged to associate companies. 367.4571 Section 367.4571 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  19. 18 CFR 367.4571 - Account 457.1, Direct costs charged to associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 457.1, Direct costs charged to associate companies. 367.4571 Section 367.4571 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  20. Program Cost Accounting Manual. Form J-380/Form J-580, 1989-90.

    ERIC Educational Resources Information Center

    California State Dept. of Education, Sacramento. Office of Financial Management Practices and Standards.

    In response to criticism by legislators, the business community, and other publics for an apparent lack of sound financial management, the California State Department of Education, together with representatives from the field and from state control agencies, began to develop a new program cost accounting system in 1984. After pilot testing, the…

  1. Answering the Call for Accountability: An Activity and Cost Analysis Case Study

    ERIC Educational Resources Information Center

    Carducci, Rozana; Kisker, Carrie B.; Chang, June; Schirmer, James

    2007-01-01

    This article summarizes the findings of a case study on the creation and application of an activity-based cost accounting model that links community college salary expenditures to mission-critical practices within academic divisions of a southern California community college. Although initially applied as a financial management tool in private…

  2. Distance Education in a Cost Accounting Course: Instruction, Interaction, and Multiple Measures of Learning Outcomes

    ERIC Educational Resources Information Center

    Chen, Clement C.; Jones, Keith T.; Moreland, Keith

    2010-01-01

    Students in online and traditional classroom sections of an intermediate-level cost accounting course responded to a survey about their experiences in the course. Specifically, several items related to the instruction and learning outcomes were addressed. Additionally, student examination performance in the two types of sections was compared. The…

  3. Standards for Educational Accountability Systems. CRESST Policy Brief 5, Winter 2002.

    ERIC Educational Resources Information Center

    Baker, Eva L.; Linn, Robert L.; Herman, Joan L.; Koretz, Daniel

    This document presents standards for educational accountability systems that represent models of practice derived from three perspectives: research knowledge, practical experience, and ethical considerations. These standards should be conceived of as targets for state and local systems and as criteria to judge proposed models of accountability…

  4. Cost analysis and the practicing radiologist/manager: an introduction to managerial accounting.

    PubMed

    Forman, H P; Yin, D

    1996-06-01

    Cost analysis is inherently one of the most tedious tasks falling on the shoulders of any manager. In today's world, whether in a service business such as radiology or medicine or in a product line such as car manufacturing, accurate cost analysis is critical to all aspects of management: marketing, competitive strategy, quality control, human resource management, accounting (financial), and operations management, to name but a few. This is a topic that we will explore with the intention of giving the radiologist/manager the understanding and the basic skills to use cost analysis efficiently, making sure that major financial decisions are being made with adequate cost information, and showing that cost accounting is really managerial accounting in that it pays little attention to the bottom line of financial statements but places much more emphasis on equipping managers with the information to determine budgets, prices, salaries, and incentives and influences capital budgeting decisions through an understanding of product profitability rather than firm profitability. PMID:8633424

  5. 26 CFR 1.466-1 - Method of accounting for the redemption cost of qualified discount coupons.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Method of accounting for the redemption cost of... § 1.466-1 Method of accounting for the redemption cost of qualified discount coupons. (a) Introduction. Section 466 permits taxpayers who elect to use the method of accounting description in section 466...

  6. 41 CFR 102-33.195 - Do we need an automated system to account for aircraft costs?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 41 Public Contracts and Property Management 3 2014-01-01 2014-01-01 false Do we need an automated... for the Cost of Government Aircraft § 102-33.195 Do we need an automated system to account for... automated system to account for aircraft costs by collecting the cost data elements required by the...

  7. 41 CFR 102-33.195 - Do we need an automated system to account for aircraft costs?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 41 Public Contracts and Property Management 3 2012-01-01 2012-01-01 false Do we need an automated... for the Cost of Government Aircraft § 102-33.195 Do we need an automated system to account for... automated system to account for aircraft costs by collecting the cost data elements required by the...

  8. 41 CFR 102-33.195 - Do we need an automated system to account for aircraft costs?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Do we need an automated... for the Cost of Government Aircraft § 102-33.195 Do we need an automated system to account for... automated system to account for aircraft costs by collecting the cost data elements required by the...

  9. 41 CFR 102-33.195 - Do we need an automated system to account for aircraft costs?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 41 Public Contracts and Property Management 3 2013-07-01 2013-07-01 false Do we need an automated... for the Cost of Government Aircraft § 102-33.195 Do we need an automated system to account for... automated system to account for aircraft costs by collecting the cost data elements required by the...

  10. 41 CFR 102-33.195 - Do we need an automated system to account for aircraft costs?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 41 Public Contracts and Property Management 3 2011-01-01 2011-01-01 false Do we need an automated... for the Cost of Government Aircraft § 102-33.195 Do we need an automated system to account for... automated system to account for aircraft costs by collecting the cost data elements required by the...

  11. Implementation of a cost-accounting model in a biobank: practical implications.

    PubMed

    Gonzalez-Sanchez, Maria Beatriz; Lopez-Valeiras, Ernesto; García-Montero, Andres C

    2014-01-01

    Given the state of global economy, cost measurement and control have become increasingly relevant over the past years. The scarcity of resources and the need to use these resources more efficiently is making cost information essential in management, even in non-profit public institutions. Biobanks are no exception. However, no empirical experiences on the implementation of cost accounting in biobanks have been published to date. The aim of this paper is to present a step-by-step implementation of a cost-accounting tool for the main production and distribution activities of a real/active biobank, including a comprehensive explanation on how to perform the calculations carried out in this model. Two mathematical models for the analysis of (1) production costs and (2) request costs (order management and sample distribution) have stemmed from the analysis of the results of this implementation, and different theoretical scenarios have been prepared. Global analysis and discussion provides valuable information for internal biobank management and even for strategic decisions at the research and development governmental policies level. PMID:25792217

  12. Low-cost uncooled infrared detector arrays in standard CMOS

    NASA Astrophysics Data System (ADS)

    Eminoglu, Selim; Tanrikulu, M. Y.; Akin, Tayfun

    2003-09-01

    This paper reports the development of a low-cost 128 x 128 uncooled infrared focal plane array (FPA) based on suspended and thermally isolated CMOS p+-active/n-well diodes. The FPA is fabricated using a standard 0.35 μm CMOS process followed by simple post-CMOS bulk micromachining that does not require any critical lithography or complicated deposition steps; and therefore, the cost of the uncooled FPA is almost equal to the cost of the CMOS chip. The post-CMOS fabrication steps include an RIE etching to reach the bulk silicon and an anisotropic silicon etching to obtain thermally isolated pixels. During the RIE etching, CMOS metal layers are used as masking layers, and therefore, narrow openings such as 2 μm can be defined between the support arms. This approach allows achieving small pixel size of 40 μm x 40 μm with a fill factor of 44%. The FPA is scanned at 30 fps by monolithically integrated multi-channel parallel readout circuitry which is composed of low-noise differential transconductance amplifiers, switched capacitor (SC) integrators, sample-and-hold circuits, and various other circuit blocks for reducing the effects of variations in detector voltage and operating temperature. The fabricated detector has a temperature coefficient of -2 mV/K, a thermal conductance value of 1.8 x 10-7 W/K, and a thermal time constant value of 36 msec, providing a measured DC responsivity (R) of 4970 V/W under continuous bias. Measured detector noise is 0.69 μV in 8 kHz bandwidth at 30 fps scanning rate, resulting a measured detectivity (D*) of 9.7 x 108 cm√HzW. Contribution of the 1/f noise component is found to be negligible due to the single crystal nature of the silicon n-well and its low value at low bias levels. The noise of the readout circuit is measured as 0.76 μV, resulting in an expected NETD value of 1 K when scanned at 30 fps using f=1 optics. This NETD value can be decreased below 350 mK by decreasing the electrical bandwidth with the help of increased

  13. Estimating the additional cost of disability: beyond budget standards.

    PubMed

    Wilkinson-Meyers, Laura; Brown, Paul; McNeill, Robert; Patston, Philip; Dylan, Sacha; Baker, Ronelle

    2010-11-01

    Disabled people have long advocated for sufficient resources to live a life with the same rights and responsibilities as non-disabled people. Identifying the unique resource needs of disabled people relative to the population as a whole and understanding the source of these needs is critical for determining adequate levels of income support and for prioritising service provision. Previous attempts to identify the resources and costs associated with disability have tended to rely on surveys of current resource use. These approaches have been criticised as being inadequate for identifying the resources that would be required to achieve a similar standard of living to non-disabled people and for not using methods that are acceptable to and appropriate for the disabled community. The challenge is therefore to develop a methodology that accurately identifies these unique resource needs, uses an approach that is acceptable to the disabled community, enables all disabled people to participate, and distinguishes 'needs' from 'wants.' This paper describes and presents the rationale for a mixed methodology for identifying and prioritising the resource needs of disabled people. The project is a partnership effort between disabled researchers, a disability support organisation and academic researchers in New Zealand. The method integrates a social model of disability framework and an economic cost model using a budget standards approach to identify additional support, equipment, travel and time required to live an 'ordinary life' in the community. A survey is then used to validate the findings and identify information gaps and resource priorities of the community. Both the theoretical basis of the approach and the practical challenges of designing and implementing a methodology that is acceptable to the disabled community, service providers and funding agencies are discussed. PMID:20933315

  14. Accountability.

    ERIC Educational Resources Information Center

    The Newsletter of the Comprehensive Center-Region VI, 1999

    1999-01-01

    Controversy surrounding the accountability movement is related to how the movement began in response to dissatisfaction with public schools. Opponents see it as one-sided, somewhat mean-spirited, and a threat to the professional status of teachers. Supporters argue that all other spheres of the workplace have accountability systems and that the…

  15. Accountability.

    ERIC Educational Resources Information Center

    Lashway, Larry

    1999-01-01

    This issue reviews publications that provide a starting point for principals looking for a way through the accountability maze. Each publication views accountability differently, but collectively these readings argue that even in an era of state-mandated assessment, principals can pursue proactive strategies that serve students' needs. James A.…

  16. Accounting for social impacts and costs in the forest industry, British Columbia

    SciTech Connect

    Gale, Robert . E-mail: rgale@web.net; Gale, Fred . E-mail: fred.gale@utas.edu.au

    2006-03-15

    Business reviews of the forest industry in British Colombia, Canada, typically portray an unequivocally positive picture of its financial and economic health. In doing so, they fail to consider the following six categories of social impacts and costs: (1) direct and indirect subsidies; (2) government support through investment; (3) community dependence; (4) the maintenance of public order; (5) aboriginal title; and (6) the overestimation of employment. Our findings show that conventional economic and financial accounting methods inflate the industry's net contribution to the economy. We make a number of recommendations to address this shortcoming to improve future accounting and reporting procedures.

  17. INVENTORY ANALYSIS AND COST ACCOUNTING OF FACILITY MAINTANANCE IN WASTE INCINERATION

    NASA Astrophysics Data System (ADS)

    Morioka, Tohru; Ozaki, Taira; Kitazume, Keiichi; Yamamoto, Tsukasa

    A solid waste incineration plant consists of so many facilities and mechanical parts that it requires periodic careful maintenance of them for stable solid waste management. The current research investigates maintenance costs of the stoker type incinerator and continuous firing plants in detail and develops an accounting model for maintenance of them. This model is able to distinguish among the costs of inspection, repair and renewal by plant with seven process flaw s and three common factors. Parameters based on real data collected by questionnaire surveys give appropriate results in comparison with other plants and enable to apply the model to plants which incinerates 500 - 600 ton solid waste per day.

  18. Social Accountability of Medical Schools: Do Accreditation Standards Help Promote the Concept?

    ERIC Educational Resources Information Center

    Abdalla, Mohamed Elhassan

    2014-01-01

    The social accountability of medical schools is an emerging concept in medical education. This issue calls for the consideration of societal needs in all aspects of medical programmes, including the values of relevance, quality, cost-effectiveness and equity. Most importantly, these needs must be defined collaboratively with people themselves.…

  19. Accounting for enforcement costs in the spatial allocation of marine zones.

    PubMed

    Davis, Katrina; Kragt, Marit; Gelcich, Stefan; Schilizzi, Steven; Pannell, David

    2015-02-01

    Marine fish stocks are in many cases extracted above sustainable levels, but they may be protected through restricted-use zoning systems. The effectiveness of these systems typically depends on support from coastal fishing communities. High management costs including those of enforcement may, however, deter fishers from supporting marine management. We incorporated enforcement costs into a spatial optimization model that identified how conservation targets can be met while maximizing fishers' revenue. Our model identified the optimal allocation of the study area among different zones: no-take, territorial user rights for fisheries (TURFs), or open access. The analysis demonstrated that enforcing no-take and TURF zones incurs a cost, but results in higher species abundance by preventing poaching and overfishing. We analyzed how different enforcement scenarios affected fishers' revenue. Fisher revenue was approximately 50% higher when territorial user rights were enforced than when they were not. The model preferentially allocated area to the enforced-TURF zone over other zones, demonstrating that the financial benefits of enforcement (derived from higher species abundance) exceeded the costs. These findings were robust to increases in enforcement costs but sensitive to changes in species' market price. We also found that revenue under the existing zoning regime in the study area was 13-30% lower than under an optimal solution. Our results highlight the importance of accounting for both the benefits and costs of enforcement in marine conservation, particularly when incurred by fishers. PMID:25103090

  20. The other shoe drops--FASB (Financial Accounting Standards Board) issues its proposed statement on employers' accounting for postretirement medical benefits.

    PubMed

    Melbinger, M S

    1989-06-01

    The Financial Accounting Standards Board recently issued an exposure draft dealing with employers' accounting for postretirement medical or life insurance benefits. Mr. Melbinger explains the implications of these proposed changes in accounting procedures and discusses the status of case law dealing with employers' rights to modify or terminate retiree medical coverage. PMID:10303705

  1. Utility cost accounting and market pricing of electricity at the Naval Postgraduate School. Master's thesis

    SciTech Connect

    Murdter, M.J.

    1994-06-01

    This thesis demonstrates that significant cost savings may be realized at the Naval Postgraduate School by accounting for utilities costs with market pricing methods instead of engineering estimates of consumption for nonmetered users and by streamlining the current invoice processing procedures. Electricity demand curves for each element of the supplier rate structure were constructed from recent consumption data and price elasticities of demand from the literature. The deadweight losses from overconsumption were calculated and compared to the costs of installing meters capable of recording time-of-use and peak demand. The current invoice processing procedures were analyzed and spreadsheet tools were developed to streamline the processes and avoid interest charges from late payment. The results of the research indicate that market pricing of electricity and accelerated invoice processing would result in significant savings to the Naval Postgraduate School. Utilities, Electricity, Deadweight loss.

  2. Historicizing and Contextualizing Global Policy Discourses: Test- and Standards-Based Accountabilities in Education

    ERIC Educational Resources Information Center

    Lingard, Bob

    2013-01-01

    This paper in commenting on the contributions to this special number demonstrates the necessity of historicizing and contextualizing the rise of test- and standards-based modes of accountability in contemporary education policy globally. Both are imperative for understanding specific national manifestations of what has become a globalized…

  3. The New Standards and Accountability: Will Rewards and Sanctions Motivate America's Schools to Peak Performance?

    ERIC Educational Resources Information Center

    Lashway, Larry

    Educational standards and accountability are at the center of an ongoing national debate on school reform that began almost 20 years ago. This debate has raised fundamental questions about school effectiveness and the strategies educators should use to boost student learning. This book provides a closer look at these questions and seeks to answer…

  4. What of History? Historical Knowledge within a System of Standards and Accountability

    ERIC Educational Resources Information Center

    Kelly, Timothy; Meuwissen, Kevin; Vansledright, Bruce

    2007-01-01

    In this essay, the authors explore the structures, processes, and messages that accountability reforms communicate about the goals and means of coming to know history. In other words, how do existing history standards and formal curricula officialize certain orientations toward historical knowledge and traditions through which that knowledge is…

  5. The Rules of Engagement: Examining the Limits of Standards and Accountability Policy

    ERIC Educational Resources Information Center

    Easley, Jacob, II.

    2013-01-01

    Standards and accountability policies are central elements of school reform agendas aimed at equalizing students' access to quality education and closing the achievement gap. Yet, such policies have failed to yield the expected, large scale results. One explanation may be found in the embedded zones of wishful thinking. Two particular zones…

  6. The Social Organization of School Counseling in the Era of Standards-Based Accountability

    ERIC Educational Resources Information Center

    Dorsey, Alexander C.

    2011-01-01

    The reform policies of standards-based accountability, as outlined in NCLB, impede the functioning of school counseling programs and the delivery of services to students. Although recent studies have focused on the transformation of the school counseling profession, a gap exists in the literature with regard to how the experiences of school…

  7. IDC RP2 & 3 US Industry Standard Cost Estimate Summary.

    SciTech Connect

    Harris, James M.; Huelskamp, Robert M.

    2015-01-01

    Sandia National Laboratories has prepared a ROM cost estimate for budgetary planning for the IDC Reengineering Phase 2 & 3 effort, using a commercial software cost estimation tool calibrated to US industry performance parameters. This is not a cost estimate for Sandia to perform the project. This report provides the ROM cost estimate and describes the methodology, assumptions, and cost model details used to create the ROM cost estimate. ROM Cost Estimate Disclaimer Contained herein is a Rough Order of Magnitude (ROM) cost estimate that has been provided to enable initial planning for this proposed project. This ROM cost estimate is submitted to facilitate informal discussions in relation to this project and is NOT intended to commit Sandia National Laboratories (Sandia) or its resources. Furthermore, as a Federally Funded Research and Development Center (FFRDC), Sandia must be compliant with the Anti-Deficiency Act and operate on a full-cost recovery basis. Therefore, while Sandia, in conjunction with the Sponsor, will use best judgment to execute work and to address the highest risks and most important issues in order to effectively manage within cost constraints, this ROM estimate and any subsequent approved cost estimates are on a 'full-cost recovery' basis. Thus, work can neither commence nor continue unless adequate funding has been accepted and certified by DOE.

  8. A Study on Financial Reporting Standards and Accounting Quality- Evidence from China

    NASA Astrophysics Data System (ADS)

    Liou, Cheng-Hwai

    2013-02-01

    According to institutional theorists, the forms and business models of corporation are mainly shaped by factors such as politics, regulations, social norms and cultures. This paper examines how the International Financial Reporting Standards (IFRS) and institutional environment influence the accounting quality, in response to the threat of political extraction in China. We took mainland China as an example instead in our study, following the accounting quality definition of Barth et al. [2], we found that the developments of Chinese government performance audit are conspicuously different by region; to reflect such differences, we elaborated our research by dividing mainland China into 31 categories (provinces or cities). We set 2003-2010 as the time horizon for this study. After testing the Regression model, our empirical research achieved two conclusions: 1) IFRS adoption in China should significantly improve the accounting quality, and 2) IFRS and institutional environment should synthetically influence the quality of accounting as well.

  9. Individual social security accounts: issues in assessing administrative feasibility and costs.

    PubMed

    Olsen, K A; Salisbury, D L

    1998-11-01

    Whether to add individual accounts (IAs) to the Social Security system is a highly political issue. But almost lost in the debate so far have been any practical considerations about how to administer such accounts. Any discussion of whether to create individual accounts must also address the basic but critical questions of how they would work: Who would run them? What would they cost? Logistically, are they even possible? This EBRI Issue Brief provides an overview of the most salient administrative issues facing the current Social Security reform debate--issues that challenge proponents to carefully think through how their proposals could be implemented so as to achieve their policy goals. The options and difficulties in administering IAs raise concerns that cut across ideology. The object of this report is neither to dissuade the advocates nor support the critics of individual accounts. Rather, it is to bring practical considerations to a political debate that has largely ignored the pragmatic challenges of whether IAs would be too complex for participants to understand or too difficult for record keepers to administer. The major findings in this analysis include: Adding individual accounts to Social Security could be the largest undertaking in the history of the U.S. financial market, and no system to date has the capacity to administer such a system. The number of workers currently covered by Social Security--the largest single entitlement program in the nation--is at least four times higher than the combined number of all tax-favored employment-based retirement accounts in the United States, which are administered by hundreds of entities. Direct comparisons between employment-based retirement savings plans and Social Security reform are tenuous at best. Social Security covers workers and businesses that are disproportionately excluded from employment-based plans. Because of these differences, a system of individual Social Security accounts would be more

  10. Managing orthopedics and neurosciences costs through standard treatment protocols.

    PubMed

    McGinnity, E S; Pluth, T E

    1994-06-01

    High-cost, high-volume specialty programs such as orthopedics and neurosciences find themselves in a position of evaluating the costs and in some cases the appropriateness of medical practices in response to payer scrutiny and provider selection processes. Orthopedics and neurosciences programs are at a stage of development analogous to that of cardiovascular care several years ago. Many of the same trends have come into play, such as payer "carve-outs" for orthopedic services, payer selection of centers of excellence based on cost and quality, reduction of Medicare reimbursement, greater use of high-cost technology, the decline of profitability due to "older, sicker, and tougher" patients, and the recent emergence of national orthopedic specialty networks oriented to national contracts for care. In an era in which payers demand value on both sides of the cost-plus-quality equation, programs are challenged to maximize the return on a patient population rife with "no-win" situations. In the orthopedic service line these include a high proportion of Medicare patients and chronic conditions such as workers' compensation medical back cases or repetitive motion injuries, which can be elusive to diagnose and expensive to treat. Many hospitals continue to lose money on joint replacement surgeries, the largest-volume orthopedic inpatient service, primarily because of the high Medicare population and the cost of implants. Neuroservices, while still relatively well reimbursed, face a rising proportion of Medicare payments as patients live longer and develop chronic, degenerative conditions. Inpatient days are decreasing due to payer pressures to limit hospital stays and to shift inpatient care to outpatient services. Some hospitals "have lost interest in (the orthopedic) service line during the last five years because of recent trends in orthopedic-related inpatient volume and payment." But by managing costs strategically, both the neurosciences and orthopedics service lines

  11. Monitoring groundwater: optimising networks to take account of cost effectiveness, legal requirements and enforcement realities

    NASA Astrophysics Data System (ADS)

    Allan, A.; Spray, C.

    2013-12-01

    regulator to ensure compliance with legal standards. On the other hand, it can be ruinously expensive to set up a monitoring network in remote areas and regulators must therefore balance the cost effectiveness of these networks against the chance that a court might question their fitness for purpose. This presentation will examine how regulators can balance legal standards for monitoring against the cost of developing and maintaining the requisite networks, while still producing observable improvements in water and ecosystem quality backed by legally enforceable sanctions for breaches. Reflecting the findings from the EU-funded GENESIS project, it will look at case law from around the world to assess how tribunals balance competing models, and the extent to which decisions may be revisited in the light of new scientific understanding. Finally, it will make recommendations to assist regulators in optimising their network designs for enforcement.

  12. A dynamic water accounting framework based on marginal resource opportunity cost

    NASA Astrophysics Data System (ADS)

    Tilmant, A.; Marques, G.; Mohamed, Y.

    2014-10-01

    Many river basins throughout the world are increasingly under pressure as water demands keep rising due to population growth, industrialization, urbanization and rising living standards. In the past, the typical answer to meet those demands focused on the supply-side and involved the construction of hydraulic infrastructures to capture more water from surface water bodies and from aquifers. As river basins were being more and more developed, downstream water users and ecosystems have become increasingly dependent on the management actions taken by upstream users. The increased interconnectedness between water users, aquatic ecosystems and the built environment is further compounded by climate change and its impact on the water cycle. Those pressures mean that it has become increasingly important to measure and account for changes in water fluxes and their corresponding economic value as they progress throughout the river system. Such basin water accounting should provide policy makers with important information regarding the relative contribution of each water user, infrastructure and management decision to the overall economic value of the river basin. This paper presents a dynamic water accounting approach whereby the entire river basin is considered as a value chain with multiple services including production and storage. Water users and reservoirs operators are considered as economic agents who can exchange water with their hydraulic neighbours at a price corresponding to the marginal value of water. Effective water accounting is made possible by keeping track of all water fluxes and their corresponding hypothetical transactions using the results of a hydro-economic model. The proposed approach is illustrated with the Eastern Nile River basin in Africa.

  13. A dynamic water accounting framework based on marginal resource opportunity cost

    NASA Astrophysics Data System (ADS)

    Tilmant, A.; Marques, G.; Mohamed, Y.

    2015-03-01

    Many river basins throughout the world are increasingly under pressure as water demands keep rising due to population growth, industrialization, urbanization and rising living standards. In the past, the typical answer to meet those demands focused on the supply side and involved the construction of hydraulic infrastructures to capture more water from surface water bodies and from aquifers. As river basins have become more and more developed, downstream water users and ecosystems have become increasingly dependent on the management actions taken by upstream users. The increased interconnectedness between water users, aquatic ecosystems and the built environment is further compounded by climate change and its impact on the water cycle. Those pressures mean that it has become increasingly important to measure and account for changes in water fluxes and their corresponding economic value as they progress throughout the river system. Such basin water accounting should provide policy makers with important information regarding the relative contribution of each water user, infrastructure and management decision to the overall economic value of the river basin. This paper presents a dynamic water accounting approach whereby the entire river basin is considered as a value chain with multiple services including production and storage. Water users and reservoir operators are considered as economic agents who can exchange water with their hydraulic neighbors at a price corresponding to the marginal value of water. Effective water accounting is made possible by keeping track of all water fluxes and their corresponding hypothetical transactions using the results of a hydro-economic model. The proposed approach is illustrated with the Eastern Nile River basin in Africa.

  14. Deciding Who Decides Questions at the Intersection of School Finance Reform Litigation and Standards-Based Accountability Policies

    ERIC Educational Resources Information Center

    Superfine, Benjamin Michael

    2009-01-01

    Courts hearing school finance reform cases have recently begun to consider several issues related to standards-based accountability policies. This convergence of school finance reform litigation and standards-based accountability policies represents a chance for the courts to reallocate decision-making authority for each type of reform across the…

  15. Cost-effectiveness of ASHRAE Standard 90.1-2010 Compared to ASHRAE Standard 90.1-2007

    SciTech Connect

    Thornton, Brian A.; Halverson, Mark A.; Myer, Michael; Cho, Hee Jin; Loper, Susan A.; Richman, Eric E.; Elliott, Douglas B.; Mendon, Vrushali V.; Rosenberg, Michael I.

    2013-06-18

    Pacific Northwest National Laboratory (PNNL) completed this project for the U.S. Department of Energy’s (DOE’s) Building Energy Codes Program (BECP). DOE’s BECP supports upgrading building energy codes and standards, and the states’ adoption, implementation, and enforcement of upgraded codes and standards. Building energy codes and standards set minimum requirements for energy-efficient design and construction for new and renovated buildings, and impact energy use and greenhouse gas emissions for the life of buildings. Continuous improvement of building energy efficiency is achieved by periodically upgrading energy codes and standards. Ensuring that changes in the code that may alter costs (for building components, initial purchase and installation, replacement, maintenance and energy) are cost-effective encourages their acceptance and implementation. ANSI/ASHRAE/IESNA Standard 90.1 is the energy standard for commercial and multi-family residential buildings over three floors.

  16. National Cost-effectiveness of ASHRAE Standard 90.1-2010 Compared to ASHRAE Standard 90.1-2007

    SciTech Connect

    Thornton, Brian; Halverson, Mark A.; Myer, Michael; Loper, Susan A.; Richman, Eric E.; Elliott, Douglas B.; Mendon, Vrushali V.; Rosenberg, Michael I.

    2013-11-30

    Pacific Northwest National Laboratory (PNNL) completed this project for the U.S. Department of Energy’s (DOE’s) Building Energy Codes Program (BECP). DOE’s BECP supports upgrading building energy codes and standards, and the states’ adoption, implementation, and enforcement of upgraded codes and standards. Building energy codes and standards set minimum requirements for energy-efficient design and construction for new and renovated buildings, and impact energy use and greenhouse gas emissions for the life of buildings. Continuous improvement of building energy efficiency is achieved by periodically upgrading energy codes and standards. Ensuring that changes in the code that may alter costs (for building components, initial purchase and installation, replacement, maintenance and energy) are cost-effective encourages their acceptance and implementation. ANSI/ASHRAE/IESNA Standard 90.1 is the energy standard for commercial and multi-family residential buildings over three floors.

  17. USING FULL-COST ACCOUNTING METHODOLOGY FOR INTEGRATED WASTE MANAGEMENT - CASE STUDIES (SYSTEMS ANALYSIS BRANCH, SUSTAINABLE TECHNOLOGY DIVISION, NRMRL)

    EPA Science Inventory

    A computer-based support tool employing the full-cost accounting methodology was developed to assist state and local governments in evaluations of MSW options to reduce costs and life-cycle environmental burdens. However, local communities need practical guidelines for using thes...

  18. 78 FR 41857 - Simplified Cost Accounting and Other Actions To Reduce Paperwork in the Summer Food Service...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-12

    ...This rulemaking proposes to amend the Summer Food Service Program (SFSP) regulations to incorporate changes mandated by Section 738 of the Consolidated Appropriations Act, 2008. The changes extend simplified cost accounting and reporting procedures to SFSP sponsors in all States, and eliminate the cost comparison requirements for determining payments to sponsors. This rulemaking would amend......

  19. AICPA standard aids in detecting risk factors for fraud. American Institute of Certified Public Accountants.

    PubMed

    Reinstein, A; Dery, R J

    1999-10-01

    The American Institute of Certified Public Accountants' Statement on Auditing Standards (SAS) No. 82, Consideration of Fraud in a Financial Statement Audit, requires independent auditors to obtain reasonable assurance that financial statements are free of material mis-statements caused by error or fraud. SAS No. 82 provides guidance for independent auditors to use to help detect and document risk factors related to potential fraud. But while SAS No. 82 suggests how auditors should assess the potential for fraud, it does not expand their detection responsibility. Accordingly, financial managers should discuss thoroughly with auditors the scope and focus of an audit as a means to further their compliance efforts. PMID:11066667

  20. 24 CFR 891.120 - Project design and cost standards.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... in 24 CFR part 200, subpart S. (b) Accessibility requirements. Projects under this part must comply with the Uniform Federal Accessibility Standards (See 24 CFR 40.7 for availability), section 504 of the Rehabilitation Act of 1973 and HUD's implementing regulations (24 CFR part 8), and for new...

  1. 24 CFR 891.120 - Project design and cost standards.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... the Uniform Federal Accessibility Standards (See 24 CFR 40.7 for availability), section 504 of the Rehabilitation Act of 1973 and HUD's implementing regulations (24 CFR part 8), and for new construction... implementing regulations at 24 CFR part 100. For the Section 811 Program of Supportive Housing for Persons...

  2. 24 CFR 891.120 - Project design and cost standards.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... the Uniform Federal Accessibility Standards (See 24 CFR 40.7 for availability), section 504 of the Rehabilitation Act of 1973 and HUD's implementing regulations (24 CFR part 8), and for new construction... implementing regulations at 24 CFR part 100. For the Section 811 Program of Supportive Housing for Persons...

  3. 24 CFR 891.120 - Project design and cost standards.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... the Uniform Federal Accessibility Standards (See 24 CFR 40.7 for availability), section 504 of the Rehabilitation Act of 1973 and HUD's implementing regulations (24 CFR part 8), and for new construction... implementing regulations at 24 CFR part 100. For the Section 811 Program of Supportive Housing for Persons...

  4. 24 CFR 891.120 - Project design and cost standards.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the Uniform Federal Accessibility Standards (See 24 CFR 40.7 for availability), section 504 of the Rehabilitation Act of 1973 and HUD's implementing regulations (24 CFR part 8), and for new construction... implementing regulations at 24 CFR part 100. For the Section 811 Program of Supportive Housing for Persons...

  5. Rig, mud, rental tools account for about half the cost of a new well

    SciTech Connect

    Adams, N.; Frederick, M.

    1982-12-13

    The cost of pre-drilling commitments is discussed with tables on diamond shear bit costs, pipe and collar combinations, and well cost estimates for various rig rates. Graphs show rig costs, rig fuel consumption and how mud-up costs vary. Drilling fluid prices are based on the cost of building a cetain mud weight, and a daily maintenance expense. Moving a rig to location prior to drilling and away after completion can be a substantial cost item

  6. Intelligent Accountability in Education

    ERIC Educational Resources Information Center

    O'Neill, Onora

    2013-01-01

    Systems of accountability are "second order" ways of using evidence of the standard to which "first order" tasks are carried out for a great variety of purposes. However, more accountability is not always better, and processes of holding to account can impose high costs without securing substantial benefits. At their worst,…

  7. A Low Cost Rad-Tolerant Standard Cell Library

    NASA Technical Reports Server (NTRS)

    Gambles, Jody W.; Maki, Gary K.

    1997-01-01

    This paper describes circuit design techniques developed at the NASA Institute of Advanced Microelectronics that have been shown to protect CMOS circuits from the deleterious effects of the natural space radiation environment. The IAuE is leading a program to incorporate these radiation-tolerance providing design techniques into a commercial standard cell library that will be used in conjunction with available Electronic Design Automation tools to produce space flight qualified microelectronics fabricated at modern commercial CMOS foundries.

  8. 48 CFR 9904.417 - Cost of money as an element of the cost of capital assets under construction.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.417 Cost... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Cost of money as...

  9. 48 CFR 9904.417 - Cost of money as an element of the cost of capital assets under construction.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.417 Cost... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Cost of money as an...

  10. 48 CFR 9904.417 - Cost of money as an element of the cost of capital assets under construction.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.417 Cost... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Cost of money as...

  11. Grading the North Carolina Student Accountability Standards. Student Accountability Standards and High-Stakes Testing in North Carolina: A Position Statement and Supporting Paper.

    ERIC Educational Resources Information Center

    Armistead, Leigh; Armistead, Rhonda; Breckheimer, Steve

    School psychologists are in a unique position to add to the discussion about accountability efforts and the effect on students, teachers, and education. At the end of North Carolina's 2000-2001 school year, End-of-Grade (EOG) scores will be used to hold individual students accountable for their own achievement. Fifth graders will be required to…

  12. The role of standards in lower-cost digital spacecraft avionics

    NASA Technical Reports Server (NTRS)

    Caldwell, Douglas W.

    1995-01-01

    The use of standard interfaces could result in large savings for the aerospace industry. This paper discusses the philosophy, applicability, and implications of using interface standards in spacecraft applications. It is argued that, while there are some negatives associated with their use, standards should be liberally applied to all aspects of spacecraft avionics because they ultimately reduce end-to-end system costs.

  13. Analysis of Potential Benefits and Costs of Adopting a Commercial Building Energy Standard in South Dakota

    SciTech Connect

    Belzer, David B.; Cort, Katherine A.; Winiarski, David W.; Richman, Eric E.

    2005-03-04

    The state of South Dakota is considering adopting a commercial building energy standard. This report evaluates the potential costs and benefits to South Dakota residents from requiring compliance with the most recent edition of the ANSI/ASHRAE/IESNA 90.1-2001 Energy Standard for Buildings except Low-Rise Residential Buildings. These standards were developed in an effort to set minimum requirements for the energy efficient design and construction of new commercial buildings. The quantitative benefits and costs of adopting a commercial building energy code are modeled by comparing the characteristics of assumed current building practices with the most recent edition of the ASHRAE Standard, 90.1-2001. Both qualitative and quantitative benefits and costs are assessed in this analysis. Energy and economic impacts are estimated using results from a detailed building simulation tool (Building Loads Analysis and System Thermodynamics [BLAST] model) combined with a Life-Cycle Cost (LCC) approach to assess corresponding economic costs and benefits.

  14. Price-transparency and cost accounting: challenges for health care organizations in the consumer-driven era.

    PubMed

    Hilsenrath, Peter; Eakin, Cynthia; Fischer, Katrina

    2015-01-01

    Health care reform is directed toward improving access and quality while containing costs. An essential part of this is improvement of pricing models to more accurately reflect the costs of providing care. Transparent prices that reflect costs are necessary to signal information to consumers and producers. This information is central in a consumer-driven marketplace. The rapid increase in high deductible insurance and other forms of cost sharing incentivizes the search for price information. The organizational ability to measure costs across a cycle of care is an integral component of creating value, and will play a greater role as reimbursements transition to episode-based care, value-based purchasing, and accountable care organization models. This article discusses use of activity-based costing (ABC) to better measure the cost of health care. It describes examples of ABC in health care organizations and discusses impediments to adoption in the United States including cultural and institutional barriers. PMID:25862425

  15. Historical Cost Curves for Hydrogen Masers and Cesium Beam Frequency and Timing Standards

    NASA Technical Reports Server (NTRS)

    Remer, D. S.; Moore, R. C.

    1985-01-01

    Historical cost curves were developed for hydrogen masers and cesium beam standards used for frequency and timing calibration in the Deep Space Network. These curves may be used to calculate the cost of future hydrogen masers or cesium beam standards in either future or current dollars. The cesium beam standards are decreasing in cost by about 2.3% per year since 1966, and hydrogen masers are decreasing by about 0.8% per year since 1978 relative to the National Aeronautics and Space Administration inflation index.

  16. Navigation lock sets new standards: Cost-cutting legacy

    SciTech Connect

    1995-08-14

    A navigation lock under construction in West Virginia broke ground itself in a big way, but its greatest imprint will be vast cost savings elsewhere. That will amount to many hundreds of millions of dollars as design innovations developed during its construction are applied elsewhere. The project also taught the Army Corps of Engineers a stern lesson on how to handle-or avoid-a serious, unexpected toxic waste problem. Correcting that situation held up the lock work. The twin Winfield Locks and Dam on the Kanawha River are the busiest in the U.S. inland waterway system, registering well over 20,000 lockages a year. Heaviest traffic is barge tows coming down from the heart of West Virginia`s low-sulfur coal mining area into the Ohio River. Each 56x360-ft chamber can accomodate only one modern jumbo barge at a time, says Mark D. Kessinger, a civil engineer with the Army Corps of engineers` Huntington district. Typical five-barge tows are broken up and usually take three-and-a-half hours to lock through, even with helper boats. Under adverse conditions, that may be five hours. And often several tows wait in line for as long as 24 hours to make the 28-ft lift or drop. The Corps says that equates to a loss in benefits to shippers of $17 million a year. Its new 110x800-ft lock on the landside of the two existing ones will handle entire tows, three jumbo barges long by three wide. Phased construction of the $277-million lock began in 1990, but has been delayed a year and a half by discovery of contamination on the newly acquired portion of the site.

  17. Mind the Gap: Accounting Information Systems Curricula Development in Compliance with IFAC Standards in a Developing Country

    ERIC Educational Resources Information Center

    Aleqab, Mahmoud Mohmad Ahmad; Nurunnabi, Mohammad; Adel, Dalia

    2015-01-01

    The authors examine the consistency between the current practices in designing and teaching accounting information systems (AIS) curricula and the International Federation of Accountants (IFAC) requirements for International Education Practice Statement 2 and International Education Standards 2. Utilizing a survey and interviews data in Jordan,…

  18. 76 FR 40908 - Notice of Issuance of Statement of Federal Financial Accounting Standards 41, Deferral of the...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-12

    ... Final Technical Bulletin 2011-1, Accounting for Federal Natural Resources Other Than Oil and Gas AGENCY..., Accounting for Federal Natural Resources Other than Oil and Gas. The Technical Bulletin is available on the... Resources Other than Oil and Gas. The Standard is available on the FASAB Web site at...

  19. 10 CFR 603.625 - Cost principles or standards applicable to for-profit participants.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... to apply the Government cost principles in 48 CFR part 31 to for-profit participants that currently... participants. 603.625 Section 603.625 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY... Financial Matters § 603.625 Cost principles or standards applicable to for-profit participants. (a) So...

  20. 10 CFR 603.625 - Cost principles or standards applicable to for-profit participants.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... to apply the Government cost principles in 48 CFR part 31 to for-profit participants that currently... participants. 603.625 Section 603.625 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY... Financial Matters § 603.625 Cost principles or standards applicable to for-profit participants. (a) So...

  1. 24 CFR 891.670 - Cost containment and modest design standards.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Cost containment and modest design... Handicapped Families and Individuals-Section 162 Assistance § 891.670 Cost containment and modest design standards. (a) Restrictions on amenities. Projects must be modest in design. Except as provided in...

  2. Evaluation of the developing DSN life-cycle cost standard practice

    NASA Technical Reports Server (NTRS)

    Mckenzie, M.

    1978-01-01

    The DSN is developing a life-cycle cost standard practice by comparison to those of industry and the Department of Defense. Results show that the DSN uses the accepted concept of life-cycle costing, tailoring the concept to DSN specific needs, but does not push the concept past the point of prevailing theory.

  3. Cost, Statistics, Measures, and Standards for Digital Reference Services: A Preliminary View.

    ERIC Educational Resources Information Center

    Lankes, R. David; Gross, Melissa; McClure, Charles R.

    2003-01-01

    Reports on work from two studies in progress related to assessing digital library reference services and developing standards that support such services. Suggests that two types of standards-utilization and technical-should be considered together in the costing, statistics, and measures for digital reference services. (Author/AEF)

  4. 25 CFR 542.19 - What are the minimum internal control standards for accounting?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... accounting? 542.19 Section 542.19 Indians NATIONAL INDIAN GAMING COMMISSION, DEPARTMENT OF THE INTERIOR HUMAN... accounting? (a) Each gaming operation shall prepare accurate, complete, legible, and permanent records of all... accounting records according to Generally Accepted Accounting Principles on a double-entry system...

  5. 25 CFR 542.19 - What are the minimum internal control standards for accounting?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... accounting? 542.19 Section 542.19 Indians NATIONAL INDIAN GAMING COMMISSION, DEPARTMENT OF THE INTERIOR HUMAN... accounting? (a) Each gaming operation shall prepare accurate, complete, legible, and permanent records of all... accounting records according to Generally Accepted Accounting Principles on a double-entry system...

  6. Starworld: Preparing Accountants for the Future: A Case-Based Approach to Teach International Financial Reporting Standards Using ERP Software

    ERIC Educational Resources Information Center

    Ragan, Joseph M.; Savino, Christopher J.; Parashac, Paul; Hosler, Jonathan C.

    2010-01-01

    International Financial Reporting Standards now constitute an important part of educating young professional accountants. This paper looks at a case based process to teach International Financial Reporting Standards using integrated Enterprise Resource Planning software. The case contained within the paper can be used within a variety of courses…

  7. Negotiating Dual Accountability Systems: Strategic Responses of Big Picture Schools to State-Mandated Standards and Assessment

    ERIC Educational Resources Information Center

    Suchman, Sara P.

    2012-01-01

    The No Child Left Behind Act of 2001 mandated that states implement standards and test-based accountability systems. In theory, local educators are free to select the means for teaching the standards so long as students achieve a predetermined proficiency level on the exams. What is unclear, however, is how this theory plays out in schools…

  8. 25 CFR 543.14 - What are the minimum internal control standards for patron deposit accounts and cashless systems?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 2 2014-04-01 2014-04-01 false What are the minimum internal control standards for patron deposit accounts and cashless systems? 543.14 Section 543.14 Indians NATIONAL INDIAN GAMING COMMISSION, DEPARTMENT OF THE INTERIOR HUMAN SERVICES MINIMUM INTERNAL CONTROL STANDARDS FOR CLASS II GAMING § 543.14 What are the minimum internal...

  9. 25 CFR 543.14 - What are the minimum internal control standards for patron deposit accounts and cashless systems?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 2 2013-04-01 2013-04-01 false What are the minimum internal control standards for patron deposit accounts and cashless systems? 543.14 Section 543.14 Indians NATIONAL INDIAN GAMING COMMISSION, DEPARTMENT OF THE INTERIOR HUMAN SERVICES MINIMUM INTERNAL CONTROL STANDARDS FOR CLASS II...

  10. 48 CFR 9904.410 - Allocation of business unit general and administrative expenses to final cost objectives.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... general and administrative expenses to final cost objectives. 9904.410 Section 9904.410 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST...

  11. 41 CFR 102-33.190 - What are the aircraft operations and ownership costs for which we must account?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 41 Public Contracts and Property Management 3 2011-01-01 2011-01-01 false What are the aircraft operations and ownership costs for which we must account? 102-33.190 Section 102-33.190 Public Contracts and Property Management Federal Property Management Regulations System (Continued) FEDERAL MANAGEMENT REGULATION PERSONAL PROPERTY 33-MANAGEMENT...

  12. 41 CFR 102-33.190 - What are the aircraft operations and ownership costs for which we must account?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 41 Public Contracts and Property Management 3 2013-07-01 2013-07-01 false What are the aircraft operations and ownership costs for which we must account? 102-33.190 Section 102-33.190 Public Contracts and Property Management Federal Property Management Regulations System (Continued) FEDERAL MANAGEMENT REGULATION PERSONAL PROPERTY 33-MANAGEMENT...

  13. Household Rates of Return to Education in Rural Bangladesh: Accounting for Direct Costs, Child Labour, and Option Value

    ERIC Educational Resources Information Center

    Shafiq, M. Najeeb

    2007-01-01

    This study estimates the returns to boys' education for rural Bangladeshi households by accounting for some conventionally neglected items: direct costs of education, foregone child labour earnings, and option value. The estimated returns are 13.5% for primary education, 7.8% for junior-secondary education, 12.9% for higher-secondary education,…

  14. 18 CFR 367.4582 - Account 458.2, Indirect costs charged to non-associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 458.2, Indirect costs charged to non-associate companies. 367.4582 Section 367.4582 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  15. 18 CFR 367.4582 - Account 458.2, Indirect costs charged to non-associate companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 458.2, Indirect costs charged to non-associate companies. 367.4582 Section 367.4582 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  16. 18 CFR 367.4581 - Account 458.1, Direct costs charged to non-associate companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 458.1, Direct costs charged to non-associate companies. 367.4581 Section 367.4581 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  17. 18 CFR 367.4581 - Account 458.1, Direct costs charged to non-associate companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 458.1, Direct costs charged to non-associate companies. 367.4581 Section 367.4581 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  18. 18 CFR 367.4581 - Account 458.1, Direct costs charged to non-associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 458.1, Direct costs charged to non-associate companies. 367.4581 Section 367.4581 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  19. 18 CFR 367.4581 - Account 458.1, Direct costs charged to non-associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 458.1, Direct costs charged to non-associate companies. 367.4581 Section 367.4581 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  20. 18 CFR 367.4582 - Account 458.2, Indirect costs charged to non-associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 458.2, Indirect costs charged to non-associate companies. 367.4582 Section 367.4582 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  1. 18 CFR 367.4581 - Account 458.1, Direct costs charged to non-associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 458.1, Direct costs charged to non-associate companies. 367.4581 Section 367.4581 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  2. 18 CFR 367.4582 - Account 458.2, Indirect costs charged to non-associate companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 458.2, Indirect costs charged to non-associate companies. 367.4582 Section 367.4582 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  3. 18 CFR 367.4582 - Account 458.2, Indirect costs charged to non-associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 458.2, Indirect costs charged to non-associate companies. 367.4582 Section 367.4582 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  4. Learning Efficacy and Cost-Effectiveness of Print versus e-Book Instructional Material in an Introductory Financial Accounting Course

    ERIC Educational Resources Information Center

    Annand, David

    2008-01-01

    This article describes the concurrent development of paper-based and e-book versions of a textbook and related instructional material used in an introductory-level financial accounting course. Break-even analysis is used to compare costs of the two media. A study conducted with 109 students is also used to evaluate the two media with respect to…

  5. Health insurance reform; modifications to the Health Insurance Portability and Accountability Act (HIPAA) electronic transaction standards. Final rule.

    PubMed

    2009-01-16

    This final rule adopts updated versions of the standards for electronic transactions originally adopted under the Administrative Simplification subtitle of the Health Insurance Portability and Accountability Act of 1996 (HIPAA). This final rule also adopts a transaction standard for Medicaid pharmacy subrogation. In addition, this final rule adopts two standards for billing retail pharmacy supplies and professional services, and clarifies who the "senders" and "receivers" are in the descriptions of certain transactions. PMID:19385110

  6. A cost-effectiveness analysis of standard versus endovascular abdominal aortic aneurysm repair

    PubMed Central

    Forbes, Thomas L.; DeRose, Guy; Kribs, Stewart; Harris, Kenneth A.

    2002-01-01

    Objective To compare endovascular and standard open repair of abdominal aortic aneurysms in terms of initial in-hospital costs and the costs of secondary interventions and surveillance. Design A retrospective study. Setting A university-affiliated tertiary care medical centre. Patients Seven patients who underwent elective endovascular (EV) repair of an abdominal aortic aneurysm in 1998 and 31 patients anatomically suitable for endovascular repair who underwent standard (STAN) elective repair. Follow-up ranged from 2 to 14 months. Interventions Elective repair of an abdominal aortic aneurysm with use of the standard technique or endovascular technology. Outcome measures Costs common to both groups were not determined. Costs were determined for total hospital stay, preoperative or postoperative embolization, grafts, additional endovascular equipment, and follow-up computed tomography. Results Groups were similar with respect to demographic data and aneurysm size (EV = 6.23 cm v. STAN = 6.05 cm). All patients were in American Society of Anesthesiologists class III or IV. Vanguard bifurcated grafts and extensions were used in the EV group. The total cost for both groups in Canadian dollars included: cost of stay (EV, 5.6 d, $2092.63 v. STAN, 10.7 d, $4449.19; p = 0.009); cost of embolization (EV, n = 3; $900/procedure); cost of follow-up CT (EV, 5.4 per patient; $450/CT); cost of grafts (EV = $8571.43, STAN = $374); additional radiologic equipment costs (EV = $1475). The mean total cost differed significantly between the 2 groups (EV = $14 967.63 v. STAN = $4823.19; p = 0.004). The additional cost associated with a reduction in hospital stay was calculated by determining the incremental cost-effectiveness ratio (ICER: difference in mean costs/difference in mean length of stay = $1604.51). Conclusions Endovascular repair continues to be more expensive than standard open repair determined according to procedural and follow-up costs. The technology is still in the

  7. Survey of State-Level Cost and Benefit Estimates of Renewable Portfolio Standards

    SciTech Connect

    Heeter, J.; Barbose, G.; Bird, L.; Weaver, S.; Flores-Espino, F.; Kuskova-Burns, K.; Wiser, R.

    2014-05-01

    Most renewable portfolio standards (RPS) have five or more years of implementation experience, enabling an assessment of their costs and benefits. Understanding RPS costs and benefits is essential for policymakers evaluating existing RPS policies, assessing the need for modifications, and considering new policies. This study provides an overview of methods used to estimate RPS compliance costs and benefits, based on available data and estimates issued by utilities and regulators. Over the 2010-2012 period, average incremental RPS compliance costs in the United States were equivalent to 0.8% of retail electricity rates, although substantial variation exists around this average, both from year-to-year and across states. The methods used by utilities and regulators to estimate incremental compliance costs vary considerably from state to state and a number of states are currently engaged in processes to refine and standardize their approaches to RPS cost calculation. The report finds that state assessments of RPS benefits have most commonly attempted to quantitatively assess avoided emissions and human health benefits, economic development impacts, and wholesale electricity price savings. Compared to the summary of RPS costs, the summary of RPS benefits is more limited, as relatively few states have undertaken detailed benefits estimates, and then only for a few types of potential policy impacts. In some cases, the same impacts may be captured in the assessment of incremental costs. For these reasons, and because methodologies and level of rigor vary widely, direct comparisons between the estimates of benefits and costs are challenging.

  8. 48 CFR 52.230-4 - Disclosure and Consistency of Cost Accounting Practices-Foreign Concerns.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... pursuant to 48 CFR 9903.201-2 is subject to other types of CAS coverage, the substance of the applicable... this contract, shall— (1) Comply with the requirements of 48 CFR 9904.401, Consistency in Estimating, Accumulating, and Reporting Costs; and 48 CFR 9904.402, Consistency in Allocating Costs Incurred for the...

  9. 48 CFR 52.230-4 - Disclosure and Consistency of Cost Accounting Practices-Foreign Concerns.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... unit which pursuant to 48 CFR 9903.201-2 is subject to other types of CAS coverage, the substance of... this contract, shall— (1) Comply with the requirements of 48 CFR 9904.401, Consistency in Estimating, Accumulating, and Reporting Costs; and 48 CFR 9904.402, Consistency in Allocating Costs Incurred for the...

  10. 48 CFR 52.230-4 - Disclosure and Consistency of Cost Accounting Practices-Foreign Concerns.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... unit which pursuant to 48 CFR 9903.201-2 is subject to other types of CAS coverage, the substance of... this contract, shall— (1) Comply with the requirements of 48 CFR 9904.401, Consistency in Estimating, Accumulating, and Reporting Costs; and 48 CFR 9904.402, Consistency in Allocating Costs Incurred for the...

  11. 48 CFR 52.230-4 - Disclosure and Consistency of Cost Accounting Practices-Foreign Concerns.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... unit which pursuant to 48 CFR 9903.201-2 is subject to other types of CAS coverage, the substance of... this contract, shall— (1) Comply with the requirements of 48 CFR 9904.401, Consistency in Estimating, Accumulating, and Reporting Costs; and 48 CFR 9904.402, Consistency in Allocating Costs Incurred for the...

  12. Professional Development in the Accountability Context: Building Capacity to Achieve Standards

    ERIC Educational Resources Information Center

    Hochberg, Eric D.; Desimone, Laura M.

    2010-01-01

    For professional development to be effective as an accountability policy mechanism, it must address challenges posed by accountability while also building teachers' capacity to change. This article details the role of professional development in the accountability system and provides a review of literature on effective professional development,…

  13. 75 FR 48336 - Notice of Issuance of Statement of Federal Financial Accounting Standard 39, Subsequent Events...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-10

    ... Auditing Standards and Technical Release 12, Accrual Estimates for Grant Programs AGENCY: Federal... announces the issuance of Technical Release 12, Accrual Estimates for Grant Programs. The Standard...

  14. An evaluation of accounting-based finding costs as efficiency measures for oil and gas exploration

    SciTech Connect

    Boynton, C.E. IV; Boone, J.P.

    1994-08-01

    The authors have operationalized firm-specific exploration efficiency as the difference between a firm-specific intercept estimated in a fixed-effects panel data Cobb-Douglas production frontier model and the maximum firm-specific intercept estimated in that model. The production model was estimated during two different time periods, 1982--1985 and 1989--1992, allowing efficiency to vary intertemporally. This efficiency estimate served as a benchmark against which they compared various measures of inverse finding costs. They assumed that the degree of association with an efficiency benchmark is an important attribute of any finding cost measure and that, further, the degree of association may be used as a metric for choosing between alternative finding cost measures. Accordingly, they evaluated the cross-sectional statistical association between estimated efficiency and alternative inverse finding cost measures. They discovered that the inverse finding cost measure that exhibited the strongest association with efficiency during the two time periods was a three-year moving-average finding cost which included exploration plus development expenditures as costs and reserve extensions and additions plus revisions as the units added.

  15. Development of a standard modular design for low-cost flat-panel photovoltaic array fields

    SciTech Connect

    Carmichael, D.C.; Alexander, G.; Noel, G.T.; Smith, R.W.; Huss, W.R.

    1982-11-01

    Array-field balance-of-system (BOS) and engineering costs must be reduced for PV power systems to be cost effective for grid-connected applications. Therefore, a study was conducted to develop an innovative and integrated structural and electrical array-field design optimized for minimum life-cycle energy cost, to identify a modular Building Block from this design to be used to construct various sizes of PV array fields at minimum cost, and to standardize the design and prepare complete construction specifications and engineering drawings for reduction of costs of site-specific engineering design and installation. The subsystem area investigated include the support structure, foundation, site preparation, PV module wiring, grounding, ligntning protection, and electromagnetic-interference (EMI) suppression. Maximum use of information from other PV system designs and installation methods were incorporated. Over 50 designs were prepared and evaluated for cost and the final array field selected, developed, and incorporated into a standard Building Block design. Results indicated that the new design greatly reduced BOS costs compared to those of previous installations, provided a high degree of reliability and minimum maintenance, required no major capital investment or long-lead time for an automated plant or equipment, and could be used immediately. The low cost of the array field BOS was determined to be realistic and economically viable.

  16. Cost-Effectiveness of Early Versus Standard Antiretroviral Therapy in HIV-Infected Adults in Haiti

    PubMed Central

    Koenig, Serena P.; Bang, Heejung; Severe, Patrice; Jean Juste, Marc Antoine; Ambroise, Alex; Edwards, Alison; Hippolyte, Jessica; Fitzgerald, Daniel W.; McGreevy, Jolion; Riviere, Cynthia; Marcelin, Serge; Secours, Rode; Johnson, Warren D.; Pape, Jean W.; Schackman, Bruce R.

    2011-01-01

    Background In a randomized clinical trial of early versus standard antiretroviral therapy (ART) in HIV-infected adults with a CD4 cell count between 200 and 350 cells/mm3 in Haiti, early ART decreased mortality by 75%. We assessed the cost-effectiveness of early versus standard ART in this trial. Methods and Findings Trial data included use of ART and other medications, laboratory tests, outpatient visits, radiographic studies, procedures, and hospital services. Medication, laboratory, radiograph, labor, and overhead costs were from the study clinic, and hospital and procedure costs were from local providers. We evaluated cost per year of life saved (YLS), including patient and caregiver costs, with a median of 21 months and maximum of 36 months of follow-up, and with costs and life expectancy discounted at 3% per annum. Between 2005 and 2008, 816 participants were enrolled and followed for a median of 21 months. Mean total costs per patient during the trial were US$1,381 for early ART and US$1,033 for standard ART. After excluding research-related laboratory tests without clinical benefit, costs were US$1,158 (early ART) and US$979 (standard ART). Early ART patients had higher mean costs for ART (US$398 versus US$81) but lower costs for non-ART medications, CD4 cell counts, clinically indicated tests, and radiographs (US$275 versus US$384). The cost-effectiveness ratio after a maximum of 3 years for early versus standard ART was US$3,975/YLS (95% CI US$2,129/YLS–US$9,979/YLS) including research-related tests, and US$2,050/YLS excluding research-related tests (95% CI US$722/YLS–US$5,537/YLS). Conclusions Initiating ART in HIV-infected adults with a CD4 cell count between 200 and 350 cells/mm3 in Haiti, consistent with World Health Organization advice, was cost-effective (US$/YLS <3 times gross domestic product per capita) after a maximum of 3 years, after excluding research-related laboratory tests. Trial registration ClinicalTrials.gov NCT00120510 Please see

  17. 76 FR 40817 - Cost Accounting Standards: Change to the CAS Applicability Threshold for the Inflation Adjustment...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-12

    ... Council on August 30, 2010 (at 75 FR 53129). By revising the CAS applicability threshold so that it... (Councils) published a final rule in the Federal Register on August 30, 2010 (75 FR 53129) amending the FAR... to the CAS Applicability Threshold for the Inflation Adjustment to the Truth in Negotiations...

  18. 25 CFR 542.19 - What are the minimum internal control standards for accounting?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 false What are the minimum internal control standards for... SERVICES MINIMUM INTERNAL CONTROL STANDARDS § 542.19 What are the minimum internal control standards for... part and by the Tribal internal control standards; (6) Journal entries prepared by the gaming...

  19. Risk factor and cost accounting analysis for dialysis patients in Taiwan.

    PubMed

    Su, Bin-Guang; Tsai, Kai-Li; Yeh, Shu-Hsing; Ho, Yi-Yi; Liu, Shin-Yi; Rivers, Patrick A

    2010-05-01

    According to the 2004 US Renal Data System's annual report, the incidence rate of chronic renal failure in Taiwan increased from 120 to 352 per million populations between 1990 and 2003. This incidence rate is the highest in the world. The prevalence rate, which ranks number two in the world (Japan ranks number one), also increased from 384 to 1630 per million populations. Based on 2005 Taiwan national statistics, there were 52,958 end-stage renal disease (ESRD) patients receiving routine dialysis treatment. This number, which comprised less than 0.2% of the total population and consumed $2.6 billion New Taiwan dollars, was more than 6.12% of the total annual spending of national health insurance during 2005. Dialysis expenditures for patients with ESRD rank the highest among all major injuries (traumas) and diseases. This article identifies and discusses the risk factors associated with consumption of medical resources during dialysis. Instead of using reimbursement data to estimate cost, as seen in previous studies, this study uses cost data within organizations and focuses on evaluating and predicting the resource consumption pattern for dialysis patients with different risk factors. Multiple regression analysis was used to identify 23 risk factors for routine dialysis patients. Of these risk factors, six were associated with the increase of dialysis cost: age (i.e. 75 years old and older), liver function disorder, hypertension, bile-duct disorder, cancer and high blood lipids. Patients with liver function disorder incurred much higher costs for injection medication and supplies. Hypertensive patients incurred higher costs for injection medication, supplies and oral medication. Patients with bile-duct disorder incurred a significant difference in check-up costs (i.e. costs were higher for those aged 75 years and older than those who were younger than 30 years of age). Cancer patients also incurred significant differences in cost of medical supplies. Patients

  20. 48 CFR 9904.418 - Allocation of direct and indirect costs.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Allocation of direct and indirect costs. 9904.418 Section 9904.418 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS... COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.418 Allocation of direct and indirect costs....

  1. 48 CFR 9904.418 - Allocation of direct and indirect costs.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Allocation of direct and indirect costs. 9904.418 Section 9904.418 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS... COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.418 Allocation of direct and indirect costs....

  2. 48 CFR 9904.418 - Allocation of direct and indirect costs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Allocation of direct and indirect costs. 9904.418 Section 9904.418 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS... COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.418 Allocation of direct and indirect costs....

  3. 48 CFR 9904.418 - Allocation of direct and indirect costs.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Allocation of direct and indirect costs. 9904.418 Section 9904.418 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS... COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.418 Allocation of direct and indirect costs....

  4. Overview and comparative study of GPR international standards and guidelines - COST Action TU1208

    NASA Astrophysics Data System (ADS)

    Pajewski, Lara; Marciniak, Marian; Benedetto, Andrea; Tosti, Fabio

    2016-04-01

    Ground Penetrating Radar (GPR) can be effectively used for non-destructive testing of composite structures and diagnostics affecting the whole life-cycle of civil engineering works. Nevertheless, few recognised international standards exist in this field and inhomogeneous recommendations are present in different countries. Moreover, the levels of knowledge, awareness and experience regarding the use of GPR in civil engineering vary strongly across different European areas. The COST Action TU1208 is working hard on leveraging these differences, by sharing and disseminating knowledge and experience, as well as by developing guidelines and protocols for a safe and effective use of GPR in civil engineering. GPR users need to know which is the best way to conduct GPR measurements and what the quality level for the results should be. The TU1208 guidelines will ensure a higher efficiency and quality of GPR services and they will constitute a scientific basis for the introduction of European Standards on the application of GPR in civil engineering. The aim of this contribution is to present an in-depth overview and critical analysis of the existing GPR international and national standards and guidelines. The main documents considered in our work are listed and briefly described in the following. Three standards are provided by the American Society for Testing and Materials (ASTM), to guide the GPR use for subsurface investigation, evaluation of asphalt-covered concrete bridge decks, and determination of pavement-layer thickness: 1. ASTM D6432-11, Standard Guide for Using the Surface Ground Penetrating Radar Method for Subsurface Investigation, ASTM International, West Conshohocken, PA, 2011, www.astm.org, DOI: 10.1520/D6432-11. 2. ASTM D6087-08, Standard Test Method for Evaluating Asphalt-Covered Concrete Bridge Decks Using Ground Penetrating Radar, ASTM International, West Conshohocken, PA, 2008, www.astm.org, DOI: 10.1520/D6087-08. 3. ASTM D4748-10, Standard Test Method

  5. Accounting for management costs in sensitivity analyses of matrix population models.

    PubMed

    Baxter, Peter W J; McCarthy, Michael A; Possingham, Hugh P; Menkhorst, Peter W; McLean, Natasha

    2006-06-01

    Traditional sensitivity and elasticity analyses of matrix population models have been used to inform management decisions, but they ignore the economic costs of manipulating vital rates. For example, the growth rate of a population is often most sensitive to changes in adult survival rate, but this does not mean that increasing that rate is the best option for managing the population because it may be much more expensive than other options. To explore how managers should optimize their manipulation of vital rates, we incorporated the cost of changing those rates into matrix population models. We derived analytic expressions for locations in parameter space where managers should shift between management of fecundity and survival, for the balance between fecundity and survival management at those boundaries, and for the allocation of management resources to sustain that optimal balance. For simple matrices, the optimal budget allocation can often be expressed as simple functions of vital rates and the relative costs of changing them. We applied our method to management of the Helmeted Honeyeater (Lichenostomus melanops cassidix; an endangered Australian bird) and the koala (Phascolarctos cinereus) as examples. Our method showed that cost-efficient management of the Helmeted Honeyeater should focus on increasing fecundity via nest protection, whereas optimal koala management should focus on manipulating both fecundity and survival simultaneously. These findings are contrary to the cost-negligent recommendations of elasticity analysis, which would suggest focusing on managing survival in both cases. A further investigation of Helmeted Honeyeater management options, based on an individual-based model incorporating density dependence, spatial structure, and environmental stochasticity, confirmed that fecundity management was the most cost-effective strategy. Our results demonstrate that decisions that ignore economic factors will reduce management efficiency. PMID

  6. Accounting for teaching hospitals' higher costs and what to do about them.

    PubMed

    Newhouse, Joseph P

    2003-01-01

    Academic health centers (AHCs) have higher costs per case and also lower margins than either other teaching hospitals or community hospitals. The differences in margins stem mostly from differences in the intensity with which similar patients are treated, as well as hospitals' ability to generate revenue to cover the costs of that greater intensity, rather than graduate medical education per se. How much patient care capacity should be supported in AHCs and who should be treated with the greater intensity they offer are open questions. If there is to be a public trust fund to subsidize AHCs, it should be financed from general revenues. PMID:14649439

  7. Motivations, Costs and Results of AOL: Perceptions of Accounting and Economics Faculty

    ERIC Educational Resources Information Center

    Eschenfelder, Mark J.; Bryan, Lois D.; Lee, Tanya M.

    2014-01-01

    The emphasis of the Association to Advance Collegiate Schools of Business (AACSB) on improving student learning through Assurance of Learning (AOL) makes faculty involvement in the process at AACSB accredited schools important. This study examines the attitudes of accounting and economics faculty at AACSB accredited institutions toward the AOL…

  8. Health insurance reform: modifications to the Health Insurance Portability and Accountability Act (HIPAA) electronic transaction standards. Proposed rule.

    PubMed

    2008-08-22

    This rule proposes to adopt updated versions of the standards for electronic transactions originally adopted in the regulations entitled, "Health Insurance Reform: Standards for Electronic Transactions," published in the Federal Register on August 17, 2000, which implemented some of the requirements of the Administrative Simplification subtitle of the Health Insurance Portability and Accountability Act of 1996 (HIPAA). These standards were modified in our rule entitled, "Health Insurance Reform: Modifications to Electronic Data Transaction Standards and Code Sets," published in the Federal Register on February 20, 2003. This rule also proposes the adoption of a transaction standard for Medicaid Pharmacy Subrogation. In addition, this rule proposes to adopt two standards for billing retail pharmacy supplies and professional services, and to clarify who the "senders" and "receivers" are in the descriptions of certain transactions. PMID:18958949

  9. Words Correct per Minute: The Variance in Standardized Reading Scores Accounted for by Reading Speed

    ERIC Educational Resources Information Center

    Williams, Jacqueline L.; Skinner, Christopher H.; Floyd, Randy G.; Hale, Andrea D.; Neddenriep, Christine; Kirk, Emily P.

    2011-01-01

    The measure words correct per minute (WC/M) incorporates a measure of accurate aloud word reading and a measure of reading speed. The current article describes two studies designed to parse the variance in global reading scores accounted for by reading speed. In Study I, reading speed accounted for more than 40% of the reading composite score…

  10. Factors Influencing Adoption of the International Financial Reporting Standards (IFRS) in Accounting Education

    ERIC Educational Resources Information Center

    Alzeban, Abdulaziz

    2016-01-01

    Purpose: This paper aims to explore the challenges faced by accounting educators in their attempts to incorporate IFRS materials in their teaching and explores the impact of various factors (instructor's attitude, size of accounting department, teaching load, type of institution, teaching experience and teaching materials) on the time spent on…

  11. Beyond Vocational Education Standards and Measures: Strengthening Local Accountability Systems for Program Improvement.

    ERIC Educational Resources Information Center

    Stecher, Brian M.; Hanser, Lawrence M.

    A significant change in vocational education brought about by the Carl D. Perkins Vocational and Applied Technology Act 1990 amendments was the introduction of outcome-based accountability. Accountability from the local perspective was explored through interviews with local program administrators, staff, students, and employers in secondary and…

  12. RANKED SET SAMPLING FOR ECOLOGICAL RESEARCH: ACCOUNTING FOR THE TOTAL COSTS OF SAMPLING

    EPA Science Inventory

    Researchers aim to design environmental studies that optimize precision and allow for generalization of results, while keeping the costs of associated field and laboratory work at a reasonable level. Ranked set sampling is one method to potentially increase precision and reduce ...

  13. A Serial Risk Score Approach to Disease Classification that Accounts for Accuracy and Cost

    PubMed Central

    Huynh, Dat; Laeyendecker, Oliver; Brookmeyer, Ron

    2016-01-01

    Summary The performance of diagnostic tests for disease classification is often measured by accuracy (e.g. sensitivity or specificity); however, costs of the diagnostic test are a concern as well. Combinations of multiple diagnostic tests may improve accuracy, but incur additional costs. Here we consider serial testing approaches that maintain accuracy while controlling costs of the diagnostic tests. We present a serial risk score classification approach. The basic idea is to sequentially test with additional diagnostic tests just until persons are classified. In this way, it is not necessary to test all persons with all tests. The methods are studied in simulations and compared with logistic regression. We applied the methods to data from HIV cohort studies to identify HIV infected individuals who are recently infected (< 1 year) by testing with assays for multiple biomarkers. We find that the serial risk score classification approach can maintain accuracy while achieving a reduction in cost compared to testing all individuals with all assays. PMID:25156309

  14. Chemeketa's Accountability Defined: A Study of the Costs and Benefits of Nine Vocational-Technical Programs.

    ERIC Educational Resources Information Center

    Moore, George R.; Woodnutt, Tom

    The purpose of this report is to present the background and findings of a study conducted at Chemeketa Community College (CCC) during 1978-79 in which survey information gathered from former students and their employers was applied to a cost-benefit model to determine the usefulness of nine vocational programs. These programs were early childhood…

  15. A STANDARD PROCEDURE FOR COST ANALYSIS OF POLLUTION CONTROL OPERATIONS. VOLUME II. APPENDICES

    EPA Science Inventory

    Volume I is a user guide for a standard procedure for the engineering cost analysis of pollution abatement operations and processes. The procedure applies to projects in various economic sectors: private, regulated, and public. Volume II, the bulk of the document, contains 11 app...

  16. 24 CFR 891.670 - Cost containment and modest design standards.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 4 2011-04-01 2011-04-01 false Cost containment and modest design standards. 891.670 Section 891.670 Housing and Urban Development REGULATIONS RELATING TO HOUSING AND URBAN DEVELOPMENT (CONTINUED) OFFICE OF THE ASSISTANT SECRETARY FOR HOUSING-FEDERAL HOUSING COMMISSIONER, DEPARTMENT OF HOUSING AND URBAN...

  17. Crafting Coherence from Complex Policy Messages: Educators' Perceptions of Special Education and Standards-Based Accountability Policies

    ERIC Educational Resources Information Center

    Russell, Jennifer Lin; Bray, Laura E.

    2013-01-01

    Federal special education and accountability policies requires that educators individualize instruction for students with disabilities, while simultaneously ensuring that the vast majority of these students meet age-based grade-level standards and assessment targets. In this paper, we examine this dynamic interplay between policies through…

  18. The Effects of Project Based Learning on 21st Century Skills and No Child Left Behind Accountability Standards

    ERIC Educational Resources Information Center

    Holmes, Lisa Marie

    2012-01-01

    The purpose of this study was to determine ways "Digital Biographies," a Project Based Learning Unit, developed 21st century skills while simultaneously supporting NCLB accountability standards. The main goal of this study was to inform professional practice by exploring ways to address two separate, seemingly opposing, demands of…

  19. Aiming Higher: Leveraging the Opportunities for Education Reform in Oklahoma. Part I of a Review of Standards, Assessments and Accountability.

    ERIC Educational Resources Information Center

    2002

    This report describes an external review of education reform in Oklahoma that focuses on standards, assessment, and accountability. Analysis of written documents and interviews with leaders from government, education, business, and other stakeholders indicate that the biggest strength of Oklahoma's education system is the widely shared, genuine…

  20. Race to the Top Leaves Children and Future Citizens behind: The Devastating Effects of Centralization, Standardization, and High Stakes Accountability

    ERIC Educational Resources Information Center

    Onosko, Joe

    2011-01-01

    President Barack Obama's Race to the Top (RTT) is a profoundly flawed educational reform plan that increases standardization, centralization, and test-based accountability in our nation's schools. Following a brief summary of the interest groups supporting the plan, who is currently participating in this race, why so many states voluntarily…