Despite the success of recent efforts to increase access to improved water, sanitation, and hygiene (WASH) globally, approximately one-third of schools around the world still lack adequate WASH services. A lack of WASH in schools can lead to the spread of preventable disease and increase school absences, especially among women. Inadequate financing and budgeting has been named as a key barrier for integrating successful and sustainable WASH programs into school settings. For this reason, the purpose of this review is to describe the current knowledge around the costs of WASH components as well as financing models that could be applied to WASH in schools. Results show a lack of information around WASH costing, particularly around software elements as well as there is a lack of data overall for WASH in school settings as compared to community WASH. This review also identifies several key considerations when designing WASH budgets or selecting financing mechanisms. Findings may be used to advise future WASH in school programs.

Universitas Sebelas Maret (UNS) through SMART UNS Company has conducted research and development of e-motorcycle conversion using Li-ion battery pack as a substitute for ICE energy source from the conventional motorcycle. Currently, the battery-pack that used for e-motorcycle conversion is in the development phase towards commercialization. The challenge of estimating production costs is the complicated production process and storing hidden expenses that can be a problem. This hidden cost is often a missing or varied factor that costs less or more expensive. This study presents an integrated parametric cost estimation model with activity-based cost assignments to estimate production costs through cost calculations for each activity. Activity-based costs break the production process into a specific cost element for each step. Each activity's cost is put into a parametric cost estimation model to calculate the cost of each activity into the total cost of production. Cost estimation results will be analyzed using a regression method to determine which variables most affect the production cost of Li-ion battery packs for the conversion of e-motorcycles in the SMART UNS company.

Methods for cost calculation of Laser-based Additive Manufacturing (LAM) have evolved over the last two decades. Starting from a rapid prototyping manufacturing method, cost calculation over time included more than single part production for small series or mixed batches. New machine developments nowadays aim at large scale production and introduce modular machine designs that give LAM factory operators more decision freedom on machine configurations and expansibility. To leverage this new possibilities, LAM costing methods must be adapted to calculate and visualize the economic consequences of different module configurations.In this work a modelling architecture of L-PBF machines using virtual modules is presented. Using principles of the industry 4.0 communication standard OPC UA, a virtual machine is set up, parametrized and connected to the AM digital process chain. Two different views on the cost information are used, optimized for different use cases.First, the product view allows detailed analysis of cost allocation to parts in mixed batches and the layered geometry of the part. Second, the machine view tracks utilization of all machine modules, divided into the states idle, active, off and maintenance. The theoretical Overall Equipment Effectiveness (OEE) is calculated on a module basis, enabling economic analysis and optimization of module composition as well as module improvements and new modular machine constellations. This allows focusing research and development on most valuable improvements. By calculating different scenarios like spare part production, mass production or rapid prototyping, the part portfolio to be manufactured can be considered.

This article purposed to examine the impact of integration between Lean accounting (LA) tools & Just in Time (JIT) technique on Cost Reduction (CR) in modern manufacturing environment in Saudi establishments, these two variable moderated by Ethical Standards (ESs). A quantitative methodology was used for realizing the study objectives and answering study questions, the main tool exercised for producing the incipient data was a fully-structured questionnaire with closed ended questions, which was designed and passed around online among a selected sample of (109) managers and accountants in Saudi manufacturing firms. Descriptive and deductive statistics adopted to derive the findings, wherefore the compiled responses analyzed by SPSS & AMOS and the results showed that there is direct and indirect effect of LA tools & JIT technique on CR in Saudi industrial companies, especially when using ESs. These findings could provide decision makers in Saudi manufacturing companies with the acuity of adopting both methods in a combined way to maximize the profits of these firms. The results of this study also suggest that the application of LA tools & JIT technique has a positive effect on the promotion of sustainable manufacture and consequent achievement of high sustainable performance.