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The product‐costing techniques developed for conventional job shopsare unsuitable for use in computer‐integrated manufacturing systems(CIMS) and their continued use in the…
The product‐costing techniques developed for conventional job shops are unsuitable for use in computer‐integrated manufacturing systems (CIMS) and their continued use in the CIMS environment generates incorrect and misleading manufacturing costs. A new cost model particularly suited for CIMS that also satisfies all financial accounting requirements is described. The model has two components of manufacturing cost, direct material cost and transformation cost, instead of three in the conventional method, and uses actual machine usage to calculate manufacturing costs. To effect accurate allocation of the transformation cost, first to each machine and then to the product that uses the machine, intermediate pooling of costs and different allocation bases are used. A numerical example is presented to clarify the steps in the procedure.
The purpose of this study is to assess the drivers, practices and policies for implementing sustainable construction in Nigeria. This is with a view towards increasing the…
The purpose of this study is to assess the drivers, practices and policies for implementing sustainable construction in Nigeria. This is with a view towards increasing the rate of implementation and diffusion of sustainable construction practice, so that more Nigerians can benefit from its environmental, social and economic dividends.
This study adopted a qualitative research design with the use of face-to-face oral interviews. Interviewees were selected using a purposive sampling technique. Data from the interview were analysed using thematic analysis. Descriptive statistics of frequencies, percentages and rankings were also used to present the data and complement the thematic analysis.
The study identified five major drivers of sustainable construction: clients' demand, international pressure, corporate social responsibility, competitiveness and cost-effectiveness. The common sustainable practices adopted by the interviewees are compliance with health and safety regulation, waste management, energy efficiency and material reuse. The most appropriate policies for implementing sustainable construction as suggested by the interviewees were government regulations, provision of tax relief and subsidies and public awareness. A combination of regulatory policies, market-based policies and voluntary participation of stakeholders will enhance the attainment of sustainability transformations in the construction industry
The study is based on the findings of construction participants who have practical experience with sustainable construction in Nigeria. The study also provides empirical evidences which could guide the design and implementation of policies that will further promote the diffusion of sustainable construction in Nigeria