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This article introduces the concept of joint distribution context into the location-routing problem (LRP) to tackle the issue of resource waste and high costs in distribution centers (DCs) for multiple companies. Fixed costs of constructing DCs, fixed costs of hiring vehicles, and routing costs are taken into account when constructing the mixed integer programming (MIP) model. A two-stage algorithm is designed to solve this problem. In the first stage, K-means clustering is used to group demand nodes with vehicle capacity constraints. In the second stage, the simplified LRP model is solved by Lingo, and locations of DCs and routing schemes are obtained. Additionally, a cost-sharing model based on the desirability function is developed to address the cost allocation problem among companies. The results and sensitivity analysis demonstrate that the joint distribution can effectively reduce costs. [ABSTRACT FROM AUTHOR]

Digitalisation and the COVID-19 pandemic have increased the use of telework. Employees often use private resources for working from home (WFH). However, we know little about how employers and employees divide telework-related workplace costs, whether employees are burdened with workplace costs in a trend of 'Uberisation of private homes', or whether there are legal or economic reasons to have employees bear the workplace cost. We first analyse Germany's legal framework. Second, we estimate the compositions and levels of workplace costs in different scenarios. We then analyse the allocation of workplace costs from the perspectives of the de facto legal situation, risk allocation and preference matching. We show that, for the most common telework types, the assumption of costs is insufficiently regulated. In practice, there is often only an implicit understanding that employees bear the workplace costs - which runs partly against the legal framework. Cost assumption by employees is efficient only in special conditions - if the employee is free to decide on workplace location and thus whether telework is voluntary. We advocate an obligation to conclude an agreement on whether the employer or the employee decides on the workplace location, whether the employer will reimburse (parts of) the workplace costs, and, if so, which parts of the costs will be borne. Such an agreement would make workplace cost negotiation mandatory, reduce uncertainty, and help improve preference matching, thereby increasing the efficiency of spatial workplace organisation. [ABSTRACT FROM AUTHOR]

Purpose: Define a simple and efficient method to allocate costs and benefits in energy communities, and characterize some of its key properties. Design/methodology/approach: The approach is theoretical. We define an algorithm to allocate costs and benefits in energy communities, and derive some of its formal properties using mathematical reasoning. We also compare the proposed algorithm with several alternatives. Findings: The proposed algorithm is simple and it ensures that the resulting distribution of costs and benefits is (i) beneficial for every member of the community, (ii) efficient, (iii) fair (in a formally defined sense), (iv) smooth (small changes in the consumption or in the generation of energy cannot lead to big changes in the allocation of costs and benefits), and (v) environmentally friendly in the sense that the individual allocated cost is a strictly increasing function of individual consumption. Research limitations/implications: The properties of the proposed algorithm are satisfied for a specific type of energy community that is defined in the paper. Practical implications: The algorithm is easy to implement in any energy community. Social implications: The algorithm is highly relevant for any community of prosumers who are willing to exchange energy internally. It guarantees a number of desirable properties that are formally defined in the paper. Originality/value: We prove that a simple algorithm to allocate costs and benefits in energy communities guarantees the fulfilment of several desirable properties. [ABSTRACT FROM AUTHOR]

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Degradation tests are widely used to assess the lifetime information of highly reliable products. Before conducting a degradation test, the fundamental issues in regard to decision variables are to determine how many sample sizes are needed, how long samples need to be tested, and how many measurements are taken, particularly in early experiments with limited budgets. By minimizing the approximate variance of the estimated qth quantile of the product's lifetime distribution with a cost constraint, profile optimum planning (POP) is proposed to provide a systematic solution to these decision variables under mild conditions. Based on the derived theoretical results, the use of flow charts efficiently simplifies complex optimization problems in practical applications. In addition, sensitivity analysis is studied to elucidate the effect of how the uncertainty in POP can be divided and allocated to the experimental costs and model parameters. Technical derivations, flow charts, and analysis results are available online as Supporting Information. [ABSTRACT FROM AUTHOR]

Copyright of Przegląd Elektrotechniczny is the property of Przeglad Elektrotechniczny and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In this article, we study the cooperative capacitated lot sizing problem where the available resources of the players may be used in common and payable transshipments may take place to transport items from one player to the other. Two research questions are attacked. On the one hand, there is the hard-to-solve optimisation problem of deciding which player shall produce what amount of items at what point of time, how many items shall be kept in stock when, and when transport of what quantities shall take place among which players. The objective is to minimise the total cost of the supply chain taking into account thorny side constraints due to capacity limits. On the other hand, there is the hard-to-solve problem of distributing cost shares among the players such that the cost allocation is stable and fair. Both questions are discussed in detail and answers are given by proposing mathematical programming approaches. [ABSTRACT FROM AUTHOR]

The article reports on methods of distribution cost allocation and their applications in the field of marketing. The author focuses on evaluating methods used to allocate costs and determining whether or not those methods aid in the decision making processes of marketing management. It is suggested that there are two ways of measuring distribution cost allocation, one way is inspectional and the other analytical. Cost allocation applications for marketing and distribution expenses including transportation, selling, and storage are discussed. It is further recommended that tests be conducted to establish the relationship between cost and result in any allocation procedure.

The article reports on distribution cost analysis and cost accounting, which can be applied to justify price differentials under the Robinson-Patman Act. The author reports that marketing expenses are typically aligned with the number of customers or orders, and not the volume of sales. The goal of distribution cost analysis is to determine which sales are unprofitable. The procedures for determining individual product sales profitability are presented. Management interpretation of distribution cost analysis is discussed and the author suggests management will use this data to maximize profits in either the short or long term.

In logistics field, considering high cost of self-built battery swapping stations and limited public battery swapping, some investors start to establish union battery swapping stations for logistics companies, which has received positive response. In this case, station location and logistics distribution routes are key decisions, which determine investors' and logistics companies' interests. But meanwhile, the mutual influence between location and routes brings difficulty to decision. However, there is no specific research on this issue. Therefore, based on Bi-level programming, this paper firstly proposes a location-routing decision scheme that considers the mutual influence, and genetic algorithm and linear technology are combined to solve it. Moreover, to ensure each logistics company's interest, this paper proposes to introduce joint distribution among logistics companies and use Shapley value to allocate total cost. And by the comparison of three different scenarios, the study finds, Bi-level programming can solve location-routing problem, and make logistics companies spend less cost than self-built method. Further, when logistics group carry out joint distribution, the total distribution cost can fall by 4%, and correspondingly, allocation strategy can reduce each logistics company' cost. Meanwhile, the benefits of the investor of the union battery swapping station will also increase by 4%. • Some logistics companies cannot afford battery swapping stations' high investment. • Union battery swapping stations can solve the battery swapping dilemma. • Bi-level programming in location-routing problem under joint distribution. • Shapley value is used to allocate the total cost among logistics companies. [ABSTRACT FROM AUTHOR]

The economic efficiency of distribution network tariffs may be enhanced by applying marginal cost pricing principles. This paper investigates the Long-Run Incremental Cost (LRIC) methodology, a marginal cost-based approach that has been applied in Great Britain since 2012. The long-term social welfare achieved under a coincident peak tariff set according to three different methods, i.e., LRIC, traditional historical cost-based allocation, and a theoretical benchmark, is analytically derived. The resulting social welfare is compared for a range of key system characteristics and the underlying mechanisms are discussed. The results provide evidence that LRIC is more efficient than historical cost-based allocation. • We assess the economic efficiency of distribution network cost allocation methods. • Varying levels of demand growth, elasticity, and upgrade costs are considered. • Long-Run Incremental Cost (LRIC) raises welfare compared to a historical cost method. • Social welfare gains of LRIC are not always driven by network cost savings. [ABSTRACT FROM AUTHOR]

Electricity tariffs convey information on internal system operation to the actors involved. Electricity pricing is, then, of major importance both in liberalised and regulated systems. Most electricity consumers interact with the industry only through the price they pay for the service. Consequently, good tariff design reflects industry regulation as a whole and is the instrument used to provide consumers with the right signals. The objective of this study is to define the theoretical principles that regulation should pursue in electric distribution tariff design and introduce the reader to the most relevant practical approaches that have been proposed or implemented. Although distribution costs are usually the largest part of the access tariff (or use of system charge), there is not a universally accepted methodology for distribution pricing. The earliest attempts at cost allocation conformed what is now known as the accounting approach, based on business accounting. In recent years, the proposals have focused on two approaches: the application of long‐term marginal (or incremental) costs and the cost‐causality principle. Although the former aims to achieve a better economic signal, because of the difficulties surrounding its implementation, the most usual solution applied in practice draws more heavily from the causality principle. [ABSTRACT FROM AUTHOR]

In this article, a cost allocation problem that arises in a distribution planning situation at the Logistics Department at Norsk Hydro Olje AB is studied. A specific tour is considered, for which the total distribution cost is to be divided among the customers that are visited. This problem is formulated as a traveling salesman game, and cost allocation methods based on different concepts from cooperative game theory, such as the nucleolus, the Shapley value and the τ-value, are discussed. Additionally, a new concept is introduced: the demand nucleolus. Computational results for the Norsk Hydro case are presented and discussed. [ABSTRACT FROM AUTHOR]