In capital-intensive organizations, decisions regarding capital costs play an important role
due to the significant amount of investment required and the expected return on investment …

Paper aims This paper proposes Cost at Risk (CaR), a concept and a methodology that
allows the computation of the risk of cost estimations within a costing system by means of the …

Due to the uncertainty in production processes, organizations must establish when a
variation in cost with respect to a reference estimate is considered acceptable and when …

Debido a la incertidumbre existente en los procesos productivos, las organizaciones
necesitan establecer en qué momento una variación en el costo con respecto a una …

Victor Javier Jiménez Carabalí The Dynamics of Cost Management Practices in Portuguese
Hospitals Page 1 November of 2017 PhD Thesis Doctoral Program in Industrial and Systems …

Health is an essential asset in any society, and with increasing population, increased life
expectancy, new diseases and innovative treatments, achieving a balance between …