Designing a model and historical cost calculation of services by ABC method and budgeting By ABB method

This study deals with the design of the historical cost calculation model by Activity Based Costing (ABC) method and budgeting model based on the Activity Based Budgeting (ABB) in the municipality of Sirik Port. The present study is a descriptive-survey type with operating approach and applied results. The activity and output cost were calculated by using activity-based costing method and then budget was anticipated based on the activity. First, the historical cost of services was calculated by (ABC) method and then was compared to the historical cost of the current municipal accounting systems that was calculated by traditional (conventional) methods to determine whether there is a significant difference between these two costing methods or not. Also, the budget anticipated by (ABB) method is compared to the budget compiled by conventional method to determine whether there is a significant difference between these two methods of budgeting or not. Finally, whether the Activity Based Costing and Activity Based Budgeting can be used in the municipality of Sirik Port or not. The results indicate that there is significant difference between the activity-based historical cost with available traditional costing methods and also between activity-based budgeting with budgeting by traditional (conventional) method. Also there is the calculating possibility of the historical cost of service by (ABC) method and budgeting by (ABB) method in the municipality of Sirik Port

Designing a model and historical cost calculation of services by ABC method and budgeting By ABB method

This study deals with the design of the historical cost calculation model by Activity Based Costing (ABC) method and budgeting model based on the Activity Based Budgeting (ABB) in the municipality of Sirik Port. The present study is a descriptive-survey type with operating approach and applied results. The activity and output cost were calculated by using activity-based costing method and then budget was anticipated based on the activity. First, the historical cost of services was calculated by (ABC) method and then was compared to the historical cost of the current municipal accounting systems that was calculated by traditional (conventional) methods to determine whether there is a significant difference between these two costing methods or not. Also, the budget anticipated by (ABB) method is compared to the budget compiled by conventional method to determine whether there is a significant difference between these two methods of budgeting or not. Finally, whether the Activity Based Costing and Activity Based Budgeting can be used in the municipality of Sirik Port or not. The results indicate that there is significant difference between the activity-based historical cost with available traditional costing methods and also between activity-based budgeting with budgeting by traditional (conventional) method. Also there is the calculating possibility of the historical cost of service by (ABC) method and budgeting by (ABB) method in the municipality of Sirik Port

Effects of electrokinetic phenomena on the load-bearing capacity of different steel and concrete piles : a small-scale experimental study

To date, the electrokinetic (EK) method has only been used to increase the bearing capacity of steel piles. This study analysed the impact of EK on the bearing capacity of reinforced cement concrete piles (RCCP), reinforced lime-cement concrete piles (RLCCP), and steel piles located in kaolin clay. The performance of four different cathodes was also evaluated, and the iron electrode was found to be the most effective cathode for use in the EK process. Unlike RLCCP, the bearing capacity of 7 day cured RCCP with 5 day EK decreased due to corrosion in the pile body. However, the addition of lime to RCCP significantly increased the pile bearing capacity by 57.8% with 8 day EK and prevented damage and corrosion in the pile body. It is concluded that EK can effectively increase the bearing capacity of both metallic and even concrete piles