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Achieving Financial Sustainability: Are We Asking the Wrong Questions?

Description: While technology has made producing copies of digital content almost entirely free, there is no escaping that publishing, according to most definitions of the term, still requires time and money. Any publishing service offered by a library must find a way to achieve financial sustainability—that is, operate without losing money. However, even "losing money" is a tricky concept, especially when taking into account varying definitions of operating expenses (overhead costs) under different models for auxiliary services. Libraries are by their very nature cost centers, providing services without the expectation of recovering revenue, and are usually part of larger organizations that similarly provide services under partial or full subsidies. While libraries are often comfortable with charging for convenience services and for services to those outside their designed community of users, careful thought should be given to which costs a publishing service-or any new service-should be expected to recover.
Date: August 12, 2016
Creator: Hawkins, Kevin S.
Partner: UNT Libraries

Cost Accounting for Oil Producers

Description: From Introduction: "The Bureau of Mines publishes this report in recognition of a distinct need for a simple treatise on accounting methods adapted to the peculiarities of the petroleum industry."
Date: 1917
Creator: Smith, Clarence G.
Partner: UNT Libraries Government Documents Department

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

Description: 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.
Date: November 30, 2013
Creator: Thornton, Brian; Halverson, Mark A.; Myer, Michael; Loper, Susan A.; Richman, Eric E.; Elliott, Douglas B. et al.
Partner: UNT Libraries Government Documents Department

2010 Cost of Wind Energy Review

Description: This document provides a detailed description of NREL's levelized cost of wind energy equation, assumptions and results in 2010, including historical cost trends and future projections for land-based and offshore utility-scale wind.
Date: April 1, 2012
Creator: Tegen, S.; Hand, M.; Maples, B.; Lantz, E.; Schwabe, P. & Smith, A.
Partner: UNT Libraries Government Documents Department

An Analysis of the Cost Accounting Literature of the United States from 1925 to 1950

Description: This research examines the assertions made by Johnson and Kaplan (1987) that cost accounting lost relevance after 1925 due to the dominance of financial accounting, to an academic preoccupation with financial accounting, to the disappearance of engineers and to a managerial emphasis on financial measures of net income and earnings per share. Additionally, the research looks at environmental effects on cost accounting, both economic and governmental.
Date: December 1993
Creator: Vollmers, Gloria Lucey
Partner: UNT Libraries

The Implications of Cost-Effectiveness Analysis of Medical Technology: Background Paper 1: Methodological Issues and Literature Review

Description: A background paper for an assessment for the Office of Technology Assessment (OTA) that closely looks at methodology and cost-effectiveness in the health care industry.
Date: September 1980
Creator: United States. Congress. Office of Technology Assessment.
Partner: UNT Libraries Government Documents Department

Reducing Launch Operation Costs: New Technologies and Practices

Description: This technical memorandum explains, the United States has spent relatively little effort in applying them to operations. Just as important as cost saving technologies are appropriate management methods, or strategies, to put these technologies to work. In some cases, OTA has found, cost savings could be achieved by streamlining operations and reducing the burden of documentation and reporting requirements that have slowly expanded over the years.
Date: September 1988
Creator: United States. Congress. Office of Technology Assessment.
Partner: UNT Libraries Government Documents Department

Hospital Financing in Seven Countries

Description: This report discusses a seven-country study of hospital financing is an attempt to find lessons for the United States. The individual experiences over the past decade of the United States and six of its international peers—Canada, England, France, Germany, the Netherlands, and Sweden—in hospital financing and payment systems are reviewed by experts in each country.
Date: May 1995
Creator: United States. Congress. Office of Technology Assessment.
Partner: UNT Libraries Government Documents Department

U.S. Department of Energy Hydrogen Storage Cost Analysis

Description: The overall objective of this project is to conduct cost analyses and estimate costs for on- and off-board hydrogen storage technologies under development by the U.S. Department of Energy (DOE) on a consistent, independent basis. This can help guide DOE and stakeholders toward the most-promising research, development and commercialization pathways for hydrogen-fueled vehicles. A specific focus of the project is to estimate hydrogen storage system cost in high-volume production scenarios relative to the DOE target that was in place when this cost analysis was initiated. This report and its results reflect work conducted by TIAX between 2004 and 2012, including recent refinements and updates. The report provides a system-level evaluation of costs and performance for four broad categories of on-board hydrogen storage: (1) reversible on-board metal hydrides (e.g., magnesium hydride, sodium alanate); (2) regenerable off-board chemical hydrogen storage materials(e.g., hydrolysis of sodium borohydride, ammonia borane); (3) high surface area sorbents (e.g., carbon-based materials); and 4) advanced physical storage (e.g., 700-bar compressed, cryo-compressed and liquid hydrogen). Additionally, the off-board efficiency and processing costs of several hydrogen storage systems were evaluated and reported, including: (1) liquid carrier, (2) sodium borohydride, (3) ammonia borane, and (4) magnesium hydride. TIAX applied a “bottom-up” costing methodology customized to analyze and quantify the processes used in the manufacture of hydrogen storage systems. This methodology, used in conjunction with DFMA® software and other tools, developed costs for all major tank components, balance-of-tank, tank assembly, and system assembly. Based on this methodology, the figure below shows the projected on-board high-volume factory costs of the various analyzed hydrogen storage systems, as designed. Reductions in the key cost drivers may bring hydrogen storage system costs closer to this DOE target. In general, tank costs are the largest component of system cost, responsible for at least 30 percent of total system ...
Date: March 11, 2013
Creator: Law, Karen; Rosenfeld, Jeffrey; Han, Vickie; Chan, Michael; Chiang, Helena & Leonard, Jon
Partner: UNT Libraries Government Documents Department

The Development of a Series of Objective Examinations for Cost Accounting by Adolph Matz, Othel J. Curry, and George W. Frank

Description: In order that the task of student evaluation will be simplified, that the final evaluations will be more accurate, and that instructors and professors in the field of cost accounting will have more time available for research and study, the purpose of this study is to make available a series of valid and reliable objective examinations to instructors and professors who adopt Cost Accounting by Adolph Matz, Othel J. Curry, and George W. Prank as a textbook.
Date: January 1953
Creator: Taylor, Glen L.
Partner: UNT Libraries

Analysis of the Production Cost for Various Grades of Biomass Thermal Treatment

Description: Process flow sheets were developed for the thermal treatment of southern pine wood chips at four temperatures (150, 180, 230, and 270 degrees C) and two different scales (20 and 100 ton/hour). The larger capacity processes had as their primary heat source hot gas assumed to be available in quantity from an adjacent biorefinery. Mass and energy balances for these flow sheets were developed using Aspen Plus process simulation software. The hot gas demands in the larger processes, up to 1.9 million lb/hour, were of questionable feasibility because of the volume to be moved. This heat was of low utility because the torrefaction process, especially at higher temperatures, is a net heat producer if the organic byproduct gases are burned. A thermal treatment flow sheet using wood chips dried in the biorefinery to 10% moisture content (rather than 30% for green chips) with transfer of high temperature steam from the thermal treatment depot to the biorefinery was also examined. The equipment size information from all of these cases was used in several different equipment cost estimating methods to estimate the major equipment costs for each process. From these, factored estimates of other plant costs were determined, leading to estimates (+ / - 30% accuracy) of total plant capital cost. The 20 ton/hour processes were close to 25 million dollars except for the 230 degrees C case using dried wood chips which was only 15 million dollars because of its small furnace. The larger processes ranged from 64-120 million dollars. From these capital costs and projections of several categories of operating costs, the processing cost of thermally treated pine chips was found to be $28-33 per ton depending on the degree of treatment and without any credits for steam generation. If the excess energy output of the two 20 ton/hr depot ...
Date: December 1, 2013
Creator: Cherry, Robert S; Wood, Rick A. & Westover, Tyler L
Partner: UNT Libraries Government Documents Department

Mixing Appropriations and Private Financing to Meet Federal Energy Management Goals

Description: This report compares several strategies for mixing appropriations and private financing in a typical federal agency that has identified $100 million in required energy conservation measures (ECMs) at its facilities. The analysis shows that in order to maximize savings and minimize overall life-cycle cost, the best strategy for the agency is to use private financing to fund as many of the ECMs as possible within the statutory maximum 25-year project term, beginning with the ECMs with the shortest paybacks. Available appropriations should either be applied to a privately financed project as a one-time payment from savings (i.e., as a buydown ) or used to directly fund longer-payback ECMs that cannot be included in the privately financed project.
Date: June 1, 2012
Creator: Shonder, John A
Partner: UNT Libraries Government Documents Department

A Comparative Study of the Annual Instructional Pupil-Subject Cost in Five Class A High Schoolswith the Standard Cost Over the State, Together with an Attempt to Determine the Factors that Affect Pupil-Subject Cost

Description: The subject of this study is the comparison of the annual instructional pupil-subject cost in five class a high schools and a determination of the factors in each schools which affects its instructional cost, and finally, an attempt to set up criterion for determining the annual pupil-subject instructional cost in a high school in a city of from 5,000 to 25,000 population.
Date: August 1938
Creator: Wallace, Morris Sheppard
Partner: UNT Libraries

Improved Magnetic Fusion Energy Economics via Massive Resistive Electromagnets

Description: Abandoning superconductors for magnetic fusion reactors and instead using resistive magnet designs based on cheap copper or aluminum conductor material operating at "room temperature" (300 K) can reduce the capital cost per unit fusion power and simplify plant operations. By increasing unit size well beyond that of present magnetic fusion energy conceptual designs using superconducting electromagnets, the recirculating power fraction needed to operate resistive electromagnets can be made as close to zero as needed for economy without requiring superconductors. Other advantages of larger fusion plant size, such as very long inductively driven pulses, may also help reduce the cost per unit fusion power.
Date: August 19, 1998
Creator: Woolley, R.D.
Partner: UNT Libraries Government Documents Department

Innovation Output and the Cost of Funds

Description: Do firms with higher levels of innovation output, measured by patent counts and citations, enjoy lower costs of funds? The process to develop and apply for patents involves valuable resources. Thus, applying for a patent is a credible signal that the underlying invention is valuable. This value is validated to some degree when the patent is granted. In addition, patents contain detailed information about the firm's inventions and provide collateral value as they can be sold and licensed. The number of citations a firm receives act as a proxy for high-quality inventions, active networking, and pioneering. These attributes are expected to attract investors and reduce the cost of funds. Univariate and cross-sectional regression analyses of a sample consisting of 404,595 firm-years, involving firms from twenty-eight countries spanning from 1976 to 2012, demonstrate a significant negative association between innovation output and the cost of funds. The evidence suggests that the marginal benefit of innovation diminishes as innovation output increases. The results are robust to different measures of the cost of equity and the cost of debt. The negative association between the cost of equity and innovation output is economically larger for younger and smaller firms. The long-term level of innovation seems to be more important to shareholders than short-term changes of innovation. In addition, shareholders demonstrate an ability to discern between low and high-quality innovations, as they require lower rates of returns when initial patents exhibit a high quality. Shareholders place more value on innovation output when firms operate in countries with legal systems that are more effective in controlling self-dealing practices, in countries that have higher economic freedom, and in countries that have more developed financial markets. The correlation between the cost of debt and innovation output is predominantly derived by larger, more mature, and more leveraged firms. Innovation output ...
Date: December 2016
Creator: Almomen, Adel Abdulkareem
Partner: UNT Libraries

Tracking the Sun: The Installed Cost of Photovoltaics in the U.S. from 1998-2007

Description: As installations of grid-connected solar photovoltaic (PV) systems have grown, so too has the desire to track the installed cost of these systems over time, by system characteristics, by system location, and by component. This report helps to fill this need by summarizing trends in the installed cost of grid-connected PV systems in the United States from 1998 through 2007. The report is based on an analysis of installed cost data from nearly 37,000 residential and non-residential PV systems, totaling 363 MW of capacity, and representing 76percent of all grid-connected PV capacity installed in the U.S. through 2007.
Date: February 11, 2009
Creator: Wiser, Ryan; Barbose, Galen & Peterman, Carla
Partner: UNT Libraries Government Documents Department

Ocean Thermal Energy Conversion Life Cycle Cost Assessment, Final Technical Report, 30 May 2012

Description: The Ocean Thermal Energy Conversion (OTEC) Life Cycle Cost Assessment (OLCCA) is a study performed by members of the Lockheed Martin (LM) OTEC Team under funding from the Department of Energy (DOE), Award No. DE-EE0002663, dated 01/01/2010. OLCCA objectives are to estimate procurement, operations and maintenance, and overhaul costs for two types of OTEC plants: -Plants moored to the sea floor where the electricity produced by the OTEC plant is directly connected to the grid ashore via a marine power cable (Grid Connected OTEC plants) -Open-ocean grazing OTEC plant-ships producing an energy carrier that is transported to designated ports (Energy Carrier OTEC plants) Costs are developed using the concept of levelized cost of energy established by DOE for use in comparing electricity costs from various generating systems. One area of system costs that had not been developed in detail prior to this analysis was the operations and sustainment (O&S) cost for both types of OTEC plants. Procurement costs, generally referred to as capital expense and O&S costs (operations and maintenance (O&M) costs plus overhaul and replacement costs), are assessed over the 30 year operational life of the plants and an annual annuity calculated to achieve a levelized cost (constant across entire plant life). Dividing this levelized cost by the average annual energy production results in a levelized cost of electricity, or LCOE, for the OTEC plants. Technical and production efficiency enhancements that could result in a lower value of the OTEC LCOE were also explored. The thermal OTEC resource for Oahu, Hawai’i and projected build out plan were developed. The estimate of the OTEC resource and LCOE values for the planned OTEC systems enable this information to be displayed as energy supplied versus levelized cost of the supplied energy; this curve is referred to as an Energy Supply Curve. The ...
Date: June 30, 2012
Creator: Martel, Laura; Smith, Paul; Rizea, Steven; Van Ryzin, Joe; Morgan, Charles; Noland, Gary et al.
Partner: UNT Libraries Government Documents Department

Report on inspection of Los Alamos National Laboratory`s system for controlling cost overruns on work-for-others projects

Description: The Office of Inspector General previously issued Report No. DOE/IG-0335, ``Report on Inspection of Selected Intelligence and Special Access Program Work-for-Others Projects``. In this report, the authors noted that Los Alamos National Laboratory had internal control weaknesses involving work-for-others projects. Because of these weaknesses and the Department`s continued interest in work-for-other Federal agencies, the authors initiated this inspection. this particular inspection reviewed Los Alamos National Laboratory`s for controlling cost overruns on, and ensuring financial integrity of, work-for-others projects. The authors also reviewed Albuquerque Operations Office`s implementation of internal processes for monitoring costs and ensuring financial integrity for these work-for-others projects.
Date: March 1, 1995
Partner: UNT Libraries Government Documents Department

Incorporating psychological influences in probabilistic cost analysis

Description: Today's typical probabilistic cost analysis assumes an ''ideal'' project that is devoid of the human and organizational considerations that heavily influence the success and cost of real-world projects. In the real world ''Money Allocated Is Money Spent'' (MAIMS principle); cost underruns are rarely available to protect against cost overruns while task overruns are passed on to the total project cost. Realistic cost estimates therefore require a modified probabilistic cost analysis that simultaneously models the cost management strategy including budget allocation. Psychological influences such as overconfidence in assessing uncertainties and dependencies among cost elements and risks are other important considerations that are generally not addressed. It should then be no surprise that actual project costs often exceed the initial estimates and are delivered late and/or with a reduced scope. This paper presents a practical probabilistic cost analysis model that incorporates recent findings in human behavior and judgment under uncertainty, dependencies among cost elements, the MAIMS principle, and project management practices. Uncertain cost elements are elicited from experts using the direct fractile assessment method and fitted with three-parameter Weibull distributions. The full correlation matrix is specified in terms of two parameters that characterize correlations among cost elements in the same and in different subsystems. The analysis is readily implemented using standard Monte Carlo simulation tools such as {at}Risk and Crystal Ball{reg_sign}. The analysis of a representative design and engineering project substantiates that today's typical probabilistic cost analysis is likely to severely underestimate project cost for probability of success values of importance to contractors and procuring activities. The proposed approach provides a framework for developing a viable cost management strategy for allocating baseline budgets and contingencies. Given the scope and magnitude of the cost-overrun problem, the benefits are likely to be significant.
Date: January 8, 2004
Creator: Kujawski, Edouard; Alvaro, Mariana & Edwards, William
Partner: UNT Libraries Government Documents Department