Optimal cost driver selection in activity-based costing using Shuffled frog leaping algorithm

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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書目詳細資料
Main Authors:	Rungchat Chompu-Inwai, Trasapong Thaiupathump
格式:	Conference Proceeding
出版:	2018
主題:	Decision Sciences Engineering Agricultural and Biological Sciences
在線閱讀:	https://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85018951833&origin=inward http://cmuir.cmu.ac.th/jspui/handle/6653943832/46509
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