Optimal cost driver selection in activity-based costing using Shuffled frog leaping algorithm
© IEOM Society International. Activity-based costing (ABC) system more precisely allocates the overhead costs to cost objects (products, services or customers) than traditional costing systems. In ABC, resources are consumed by the activities, and multiple cost drivers are used to allocate the costs...
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| Main Authors: | , |
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| Format: | Conference Proceeding |
| Published: |
2017
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| Online Access: | https://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85018951833&origin=inward http://cmuir.cmu.ac.th/jspui/handle/6653943832/40876 |
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| Institution: | Chiang Mai University |