Applying shuffled frog leaping algorithm to find optimal cost driver combination weights in abc cost driver replacement
Activity-based costing (ABC) is a well-known approach to allocate overhead costs to cost objects with higher accuracy than traditional costing approaches. High accuracy in allocating the overhead costs commonly requires a large number of cost drivers which is very time-consuming and expensive in dat...
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| Main Authors: | , |
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| 格式: | Conference Proceeding |
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2018
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| 在線閱讀: | https://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85040905986&origin=inward http://cmuir.cmu.ac.th/jspui/handle/6653943832/46724 |
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| 機構: | Chiang Mai University |