|Commenced in January 1999||Frequency: Monthly||Edition: International||Paper Count: 2|
In contrast to existing of calculation of temperature field of a profile part a blade with convective cooling which are not taking into account multi connective in a broad sense of this term, we develop mathematical models and highly effective combination (BIEM AND FDM) numerical methods from the point of view of a realization on the PC. The theoretical substantiation of these methods is proved by the appropriate theorems.
Activity-Based Costing (ABC) which has become an important aspect of manufacturing/service organizations can be defined as a methodology that measures the cost and performance of activities, resources and cost objects. It can be considered as an alternative paradigm to traditional cost-based accounting systems. The objective of this paper is to illustrate an application of ABC method and to compare the results of ABC with traditional costing methods. The results of the application highlight the weak points of traditional costing methods and an S-Curve obtained is used to identify the undercosted and overcosted products of the firm.