Using Artificial Neural Networks for Detemining Optimal Cost Drivers in Activity-Based Costing

Publish Year: 1389
نوع سند: مقاله کنفرانسی
زبان: English
View: 2,236

This Paper With 10 Page And PDF Format Ready To Download

  • Certificate
  • من نویسنده این مقاله هستم

استخراج به نرم افزارهای پژوهشی:

لینک ثابت به این Paper:

شناسه ملی سند علمی:

IRIMC08_078

تاریخ نمایه سازی: 21 مرداد 1389

Abstract:

Despite inattention to the application of Artificial Neural Networks (ANNs) in Activity-Based Costing (ABC) until now, employing ANNs in this field may have numerous advantages. Considering the capability of ANNs for optimizing both linear and nonlinear problems, they are good candidates for solving two problems of optimal cost driver determination in ABC. As for the first one is related to the Cost Driver Optimization (CDO) and for the second one i.e., Cost Estimation Relationship (CER) problem. .Hence, in this paper, a new procedure for nonlinear cost allocation and determining the optimal cost driver employing ANNs is presented. The proposed procedure is implemented in Export Development Bank of Iran(EDBI). The results of the implementation of the proposed procedure have been compared with the results of using conventional method from 1999 to 2008. In addition, the durability of the selected optimal cost drivers within this period has been discussed.

Authors

N. Neshata

Phd Student in the Department Industrial Engineering, Tarbiat Modares University

H. Khademizare

Assistant Professor in the Department Industrial Engineering, Yazd University

T. Aliheidary

Phd Student in the Department Industrial Engineering, Yazd University

مراجع و منابع این Paper:

لیست زیر مراجع و منابع استفاده شده در این Paper را نمایش می دهد. این مراجع به صورت کاملا ماشینی و بر اساس هوش مصنوعی استخراج شده اند و لذا ممکن است دارای اشکالاتی باشند که به مرور زمان دقت استخراج این محتوا افزایش می یابد. مراجعی که مقالات مربوط به آنها در سیویلیکا نمایه شده و پیدا شده اند، به خود Paper لینک شده اند :
  • Balachandran, B.V. "Cost driنer optimization _ actity-based costing", _ ع& ...
  • Bjamenak, T. & Mitchell, F. "Tme development _ activity-based costingijourmal ...
  • Bliuani, A. & Pigott, D. "Implementig ABC: A _ study ...
  • Gordon, L.A. _ Silvester, K.J. "Stock market _ _ activity-based ...
  • IDues, J. & Mitchell, F. "Activity Based Costing: A _ ...
  • I»ues, J. & Mitchell, F. "A _ _ activity-based costing ...
  • Keuuedy, T. _ Adlec _ J. "The impact of ac ...
  • Tumey, P. _ Audersou, B. "Accouutiug for _ improwement", Sloau ...
  • Cooper, R. _ Kaplan, R.S. (eds) "Fro ABC to ABM", ...
  • Barfield, J.T. & Raibom, C:.A. (eds) , Cost Accouting: Traditions ...
  • Kaplau. R. & Andersou, S. "Tie-dri, em actiiy-based costing", Hadvard ...
  • Everaert, P. & Bruggeman, W. (eds) "Fro .ABC o _ ...
  • Everaert, P. & Brnuggepan, W. (eds) "Cost modeling _ logistics ...
  • Horugreu, C.T. & Foster, G. (eds) Cosr accounting: A mamagerial ...
  • Bode, J. _ networks for cost estimatiom", Cost Engineering, Vol.40, ...
  • Bode, J. 1998b, "Decision support _ etworkx _ mamagememt of ...
  • Creese, R.C. & Li, L. Cost estiumatio of timber bridges ...
  • Garza, J.M. & Rouhana, K.G. "Neuro[networks _ parmerer based applications ...
  • Lee, J.K. _ cost prediction models usimg Artificial Neural Netuorks", ...
  • Lee, J.S. & Abu, T.S. "A» Artificial Neural _ approacf ...
  • Smitb, A.E. & Maso, A.K. "Cost estimaion predictve modeling: Regression ...
  • Levitar, A. & Gupta, M. "Using Ge7etic Aleorithms to optimize ...
  • Kip, K. & Han, I. "Genettc algorithms approach to eature ...
  • Lieveus, Y. _ Bogaert, W. (eds) "Actity-Based Costig: A practical ...
  • Scbiederjaos, M. & Garviu T. "Using the analyvtic hierarchy process ...
  • Ko cakulah, M.C. ad iekaau, D Jmplementing activity bosed costimg ...
  • Cui, B. & Ha, R "Modeling of diensional _ slender ...
  • Krycha, K.A. & Wagner, U. "Applications of artificial meural metworks ...
  • Wilcox, J.AD. & Wright, D.T. _ pulrusion process optimisation using ...
  • INascimento, C.A.O. & Giudici, R. (eds) "Neural _ based approach ...
  • Hosoz, M. & Ertuc, H.M. (eds) "Performace prediction of o ...
  • Rupp, A.W. "ABC: A pilot approach", Maagement Accounting, Jauary, 1995, ...
  • Suktbomya, W. & Tanock, J. "The raining of neural networks ...
  • RumelBart, D.E. & Hiuton, G.E. (eds) "Learming intemal representations by ...
  • نمایش کامل مراجع