Applying shuffled frog leaping algorithm to find optimal cost driver combination weights in abc cost driver replacement

• Main Authors: T. Thaiupathump, R. Chompu-Inwai
• Format: Conference Proceeding
• Published: 2018
• Subjects: Computer Science; Engineering
• Online Access: https://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85040905986&origin=inward; http://cmuir.cmu.ac.th/jspui/handle/6653943832/57150
• Institution: Chiang Mai University

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...