Abstract: Concurrent planning of project scheduling and
material ordering has been increasingly addressed within last decades
as an approach to improve the project execution costs. Therefore, we
have taken the problem into consideration in this paper, aiming to
maximize schedules quality robustness, in addition to minimize the
relevant costs. In this regard, a bi-objective mathematical model is
developed to formulate the problem. Moreover, it is possible to
utilize the all-unit discount for materials purchasing. The problem is
then solved by the E-constraint method, and the Pareto front is
obtained for a variety of robustness values. The applicability and
efficiency of the proposed model is tested by different numerical
instances, finally.
Abstract: This study defines a methodology to compute unitary costs for freight transportation modes. The main objective was to gather relevant costs data to support the formulation and evaluation of railway, road, pipelines and port projects. This article will concentrate on the following steps: Compilation and analysis of relevant modal cost studies, Methodological adjustments to make cost figures comparable between studies, Definition of typology and scope of transportation modes, Analysis and validation of cost values for relevant freight transportation modes in Chile. In order to define the comparison methodology for the costs between the different transportation modes, it was necessary to consider that the relevant cost depends on who performs the comparison. Thus, for the transportation user (e.g. exporter) the pertinent costs are the mode tariffs, whereas from the operators perspective (e.g. rail manager), the pertinent costs are the operating costs of each mode.
Abstract: Cost contribution arrangements (CCAs) and Cost
sharing agreements (CCAs) belong to the tools of modern finance
management. Costs spend by associated enterprises on developing
producing or obtaining assets, services or rights (in general -
benefits) are used for tax optimizing too. The main purpose of joint
research and development, producing or obtaining benefits is to
lower these costs as much as possible or to maximize the benefits. In
this article is mentioned the problematic of transfer pricing and arm's
length principle with connection of CCAs, CSAs. Next, there is
mentioned how to settle participation shares of the total cost and
benefits contributions with respect to the OECD Transfer pricing for
MNEs Guidelines and with respect to other significant regulations.