Search results for: Objective
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1908

Search results for: Objective

1608 Structural Funds of Polish Agriculture

Authors: Agata Niewiadomska, Adam Niewiadomski

Abstract:

The research objective of the project and article “The impact of Structural Funds on the growth of competitiveness of Polish agriculture" is to assess competitiveness of regions in Poland from the perspective of Polish agriculture by analysing the efficiency of the use of Structural Funds, the economic procedure of their distribution and the regulatory and organisational framework under the Rural Development Programme (RDP). It must be stressed that defining the scope of research in the above manner limits the analysis only to the part of Structural Funds directed to support Polish agriculture.

Keywords: Structural Funds, Polish agriculture, Rural Development Programme.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1661
1607 Assessment of Mortgage Applications Using Fuzzy Logic

Authors: Swathi Sampath, V. Kalaichelvi

Abstract:

The assessment of the risk posed by a borrower to a lender is one of the common problems that financial institutions have to deal with. Consumers vying for a mortgage are generally compared to each other by the use of a number called the Credit Score, which is generated by applying a mathematical algorithm to information in the applicant’s credit report. The higher the credit score, the lower the risk posed by the candidate, and the better he is to be taken on by the lender. The objective of the present work is to use fuzzy logic and linguistic rules to create a model that generates Credit Scores.

Keywords: Credit scoring, fuzzy logic, mortgage, risk assessment.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2705
1606 Calculation and Comparison of a Turbofan Engine Performance Parameters with Various Definitions

Authors: O. Onal, O. Turan

Abstract:

In this paper, some performance parameters of a selected turbofan engine (JT9D) are analyzed. The engine is a high bypass turbofan engine which powers a wide-body aircraft and it produces 206 kN thrust force (thrust/weight ratio is 5.4). The objective parameters for the engine include calculation of power, specific fuel consumption, specific thrust, engine propulsive, thermal and overall efficiencies according to the various definitions given in the literature. Furthermore, in the case study, wasted energy from the exhaust is calculated at the maximum power setting (i.e. take off phase) for the engine.

Keywords: Turbofan, power, efficiency, trust.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3945
1605 PSO-Based Planning of Distribution Systems with Distributed Generations

Authors: Amin Hajizadeh, Ehsan Hajizadeh

Abstract:

This paper presents a multi-objective formulation for optimal siting and sizing of distributed generation (DG) resources in distribution systems in order to minimize the cost of power losses and energy not supplied. The implemented technique is based on particle swarm optimization (PSO) and weight method that employed to obtain the best compromise between these costs. Simulation results on 33-bus distribution test system are presented to demonstrate the effectiveness of the proposed procedure.

Keywords: Distributed generation, distribution networks, particle swarm optimization, reliability, weight method

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2009
1604 An Algorithm for the Map Labeling Problem with Two Kinds of Priorities

Authors: Noboru Abe, Yoshinori Amai, Toshinori Nakatake, Sumio Masuda, Kazuaki Yamaguchi

Abstract:

We consider the problem of placing labels of the points on a plane. For each point, its position, the size of its label and a priority are given. Moreover, several candidates of its label positions are prespecified, and each of such label positions is assigned a priority. The objective of our problem is to maximize the total sum of priorities of placed labels and their points. By refining a labeling algorithm that can use these priorities, we propose a new heuristic algorithm which is more suitable for treating the assigned priorities.

Keywords: Map labeling, greedy algorithm, heuristic algorithm, priority.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1418
1603 The Importance of 3D Mesh Generation for Large Eddy Simulation of Gas – Solid Turbulent Flows in a Fluidized Beds

Authors: G. González-Silva, E. M. Matos, W. P. Martignoni, M. Mori

Abstract:

The objective of this work is to show a procedure for mesh generation in a fluidized bed using large eddy simulations (LES) of a filtered two-fluid model. The experimental data were obtained by [1] in a laboratory fluidized bed. Results show that it is possible to use mesh with less cells as compared to RANS turbulence model with granular kinetic theory flow (KTGF). Also, the numerical results validate the experimental data near wall of the bed, which cannot be predicted by RANS.model.

Keywords: LES, Mesh, Gas-Solid, Fluidized bed

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2095
1602 Self Organizing Analysis Platform for Wear Particle

Authors: Qurban A. Memon, Mohammad S. Laghari

Abstract:

Integration of system process information obtained through an image processing system with an evolving knowledge database to improve the accuracy and predictability of wear particle analysis is the main focus of the paper. The objective is to automate intelligently the analysis process of wear particle using classification via self organizing maps. This is achieved using relationship measurements among corresponding attributes of various measurements for wear particle. Finally, visualization technique is proposed that helps the viewer in understanding and utilizing these relationships that enable accurate diagnostics.

Keywords: Neural Network, Relationship Measurement, Selforganizing Clusters, Wear Particle Analysis.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2175
1601 Study The Effects of Conventional and Low Input Production System on Energy Efficiency of Silybum marianum L.

Authors: M. Haj Seyed Hadi, M. Darzi, E. Sharifi Ashoorabadi

Abstract:

Medicinal plants are most suitable crops for ecological production systems because of their role in human health and the aim of sustainable agriculture to improve ecosystem efficiency and its products quality. Calculations include energy output (contents of energy in seed) and energy inputs (consumption of fertilizers, pesticides, labor, machines, fuel and electricity). The ratio of output of the production to inputs is called the energy outputs / inputs ratio or energy efficiency. One way to quantify essential parts of agricultural development is the energy flow method. The output / input energy ratio is proposed as the most comprehensive single factor in pursuing the objective of sustainability. Sylibum marianum L. is one of the most important medicinal plants in Iran and has effective role on health of growing population in Iran. The objective of this investigation was to find out energy efficiency in conventional and low input production system of Milk thistle. This investigation was carried out in the spring of 2005 – 2007 in the Research Station of Rangelands in Hamand - Damavand region of IRAN. This experiment was done in split-split plot based on randomized complete block design with 3 replications. Treatments were 2 production systems (Conventional and Low input system) in the main plots, 3 planting time (25 of March, 4 and 14 of April) in the sub plots and 2 seed types (Improved and Native of Khoozestan) in the sub-sub plots. Results showed that in conventional production system energy efficiency, because of higher inputs and less seed yield, was less than low input production system. Seed yield was 1199.5 and 1888 kg/ha in conventional and low input systems, respectively. Total energy inputs and out puts for conventional system was 10068544.5 and 7060515.9 kcal. These amounts for low input system were 9533885.6 and 11113191.8 kcal. Results showed that energy efficiency for seed production in conventional and low input system was 0.7 and 1.16, respectively. So, milk thistle seed production in low input system has 39.6 percent higher energy efficiency than conventional production system. Also, higher energy efficiency were found in sooner planting time (25 of March) and native seed of Khoozestan.

Keywords: energy efficiency, milk thistle, production system

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1592
1600 Comparative Analysis of Two Modeling Approaches for Optimizing Plate Heat Exchangers

Authors: Fábio A. S. Mota, Mauro A. S. S. Ravagnani, E. P. Carvalho

Abstract:

In the present paper the design of plate heat exchangers is formulated as an optimization problem considering two mathematical modelling. The number of plates is the objective function to be minimized, considering implicitly some parameters configuration. Screening is the optimization method used to solve the problem. Thermal and hydraulic constraints are verified, not viable solutions are discarded and the method searches for the convergence to the optimum, case it exists. A case study is presented to test the applicability of the developed algorithm. Results show coherency with the literature.

Keywords: Plate heat exchanger, optimization, modeling, simulation.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1926
1599 Creativity and Economic Development

Authors: A. Bobirca, A. Draghici

Abstract:

The objective of this paper is to construct a creativity composite index designed to capture the growing role of creativity in driving economic and social development for the 27 European Union countries. The paper proposes a new approach for the measurement of EU-27 creative potential and for determining its capacity to attract and develop creative human capital. We apply a modified version of the 3T model developed by Richard Florida and Irene Tinagli for constructing a Euro-Creativity Index. The resulting indexes establish a quantitative base for policy makers, supporting their efforts to determine the contribution of creativity to economic development.

Keywords: European Creativity Index, talent, technology, tolerance

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2916
1598 Optimization of Soy Epoxide Hydroxylation to Properties of Prepolymer Polyurethane

Authors: Flora Elvistia Firdaus

Abstract:

The epoxidation of soybean oil at temperature of 600C was provided the best result in terms of attaching the –OH functionality. Temperatures below and above 600C it is likely the attaching reaction did not proceed sufficiently fast. The considerable yield below 40%, implies the oil is not completely converted, it is not possible by conventional methods, because the epoxide decomposes at the temperature required. The objective of this work was the development of catalyst toward the conversion of epoxide and polyol with reaction temperature at 50,60, and 700C. The effect of different type of catalyst were studied, the effect of alcohols with different molecular configuration was determined which leads to selective addition of alcohols to the epoxide oils.

Keywords: optimization, epoxide, soybean, catalyst

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2130
1597 Considering Assembly Operations and Product Structure for Manufacturing Cell Formation

Authors: M.B. Aryanezhad, J. Aliabadi

Abstract:

This paper considers the integration of assembly operations and product structure to Cellular Manufacturing System (CMS) design so that to correct the drawbacks of previous researches in the literature. For this purpose, a new mathematical model is developed which dedicates machining and assembly operations to manufacturing cells while the objective function is to minimize the intercellular movements resulting due to both of them. A linearization method is applied to achieve optimum solution through solving aforementioned nonlinear model by common programming language such as Lingo. Then, using different examples and comparing the results, the importance of integrating assembly considerations is demonstrated.

Keywords: Assembly operations and Product structure, CellFormation, Genetic Algorithm.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1557
1596 The Influence of the Fin Set-up to the Cooling Output of the Floor Heating Convector

Authors: F. Lemfeld, K. Frana

Abstract:

This article deals with the numerical simulation of the floor heating convector in 3D. Presented convector can operate in two modes – cooling mode and heating mode. This initial numerical simulation is focused on cooling mode of the convector. Models with different temperature of the fins are compared and three various shapes of the fins are examined as well. The objective of the work is to predict air flow and heat transfer inside convector for further optimalization of these devices. For the numerical simulation was used commercial software Ansys Fluent.

Keywords: Cooling output, floor heating convector, numericalsimulation, optimalization.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1438
1595 Neo Realism in Thai’s Film after Political Crisis in October 14, 1973 and Political Crisis between 2005-2014

Authors: Pison S.

Abstract:

The objective of presenting this article is to analyze between Thai’s film and Thai society in political crisis, to study the development and trend of the film which reflects society in Thailand from political crisis of 14 October 1973 and the present day political crisis using a comparative study of the two era, both the similarities and differences in the film reflects the society in an era of change.

Keywords: Film, Political, Neo Realism, Thailand.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1476
1594 Complex Fuzzy Evolution Equation with Nonlocal Conditions

Authors: Abdelati El Allaoui, Said Melliani, Lalla Saadia Chadli

Abstract:

The objective of this paper is to study the existence and uniqueness of Mild solutions for a complex fuzzy evolution equation with nonlocal conditions that accommodates the notion of fuzzy sets defined by complex-valued membership functions. We first propose definition of complex fuzzy strongly continuous semigroups. We then give existence and uniqueness result relevant to the complex fuzzy evolution equation.

Keywords: Complex fuzzy evolution equations, nonlocal conditions, mild solution, complex fuzzy semigroups.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1008
1593 MEAL Project: Modifying Eating Attitudes and Actions through Learning

Authors: E. Oliver, A. Cebolla, A. Dominguez, A. Gonzalez-Segura, E. de la Cruz, S. Albertini, L. Ferrini, K. Kronika, T. Nilsen, R. Baños

Abstract:

The main objective of MEAL is to develop a pedagogical tool aimed to help teachers and nutritionists (students and professionals) to acquire, train, promote and deliver to children basic nutritional education and healthy eating behaviours competencies. MEAL is focused on eating behaviours and not only in nutritional literacy, and will use new technologies like Information and Communication Technologies (ICTs) and serious games (SG) platforms to consolidate the nutritional competences and habits.

Keywords: Nutritional Education, Pedagogical ICT Platform, Serious Games, Teachers and Nutritionists, Training Course.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2236
1592 ClassMATE: Enabling Ambient Intelligence in the Classroom

Authors: Asterios Leonidis, George Margetis, Margherita Antona, Constantine Stephanidis

Abstract:

Ambient Intelligence (AmI) environments bring significant potential to exploit sophisticated computer technology in everyday life. In particular, the educational domain could be significantly enhanced through AmI, as personalized and adapted learning could be transformed from paper concepts and prototypes to real-life scenarios. In this paper, an integrated framework is presented, named ClassMATE, supporting ubiquitous computing and communication in a school classroom. The main objective of ClassMATE is to enable pervasive interaction and context aware education in the technologically augmented classroom of the future.

Keywords: Ambient intelligence, smart classroom, pervasivecomputing, education.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2291
1591 A Numerical Study on the Influence of CO2 Dilution on Combustion Characteristics of a Turbulent Diffusion Flame

Authors: Yasaman Tohidi, Rouzbeh Riazi, Shidvash Vakilipour, Masoud Mohammadi

Abstract:

The objective of the present study is to numerically investigate the effect of CO2 replacement of N2 in air stream on the flame characteristics of the CH4 turbulent diffusion flame. The Open source Field Operation and Manipulation (OpenFOAM) has been used as the computational tool. In this regard, laminar flamelet and modified k-ε models have been utilized as combustion and turbulence models, respectively. Results reveal that the presence of CO2 in air stream changes the flame shape and maximum flame temperature. Also, CO2 dilution causes an increment in CO mass fraction.

Keywords: CH4 diffusion flame, CO2 dilution, OpenFOAM, turbulent flame.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 730
1590 Survey on Jamming Wireless Networks: Attacks and Prevention Strategies

Authors: S. Raja Ratna, R. Ravi

Abstract:

Wireless networks are built upon the open shared medium which makes easy for attackers to conduct malicious activities. Jamming is one of the most serious security threats to information economy and it must be dealt efficiently. Jammer prevents legitimate data to reach the receiver side and also it seriously degrades the network performance. The objective of this paper is to provide a general overview of jamming in wireless network. It covers relevant works, different jamming techniques, various types of jammers and typical prevention techniques. Challenges associated with comparing several anti-jamming techniques are also highlighted.

Keywords: Channel, Cryptography, Frequency, Jamming, Legitimate, Security, Wavelength.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3122
1589 Social Marketing and Nonprofit Organizations

Authors: Marconi Freitas-da-Costa, Watsan C. Silva, Thaís S. Paula, Débora O. Silva, Maria G. Vieira

Abstract:

Today the social marketing was constituted as a tool of significant value in what he refers to the promotion of changes of behaviors, attitudes end practices. With the objective of analyzing the benefits that the social marketing can bring for the organizations that use it the research was of the exploratory and descriptive. In the present study the comparative method was used, through a qualitative approach, to analyze the activities developed by three institutions: the Recovery Center Rosa de Saron, the House of Recovery for addicts and Teen Challenge Institute Children's Cancer of the Wasteland (ICIA), kindred of pointing out the benefits of the social marketing in organizations that don-t seek the profit.

Keywords: Social marketing, organizations of the third section, social changes

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2232
1588 Toxicity Test of Ag+, Nano-Ag0 and Nano- Ag2O Using Green Algae (Chlorella sp.) and Water Flea (Moina macrocopa)

Authors: M. Yoo-iam, R. Chaichana, T. Satapanaiaru

Abstract:

The research objective was to study the toxicity of silver nanoparticles in aquatic organisms. Three forms of free silver ion nanoparticles (Ag+), silver nano particles (nano-Ag0) and silver oxide nanoparticles (nano Ag2O) were examined for toxic effects with Chlorella sp. and Moina macrocopa. The results showed that the toxicity of three silver ion forms to both organisms was examined

Keywords: Chlorella sp, moina nanomacrocopa, silver nanoparticles, toxicity

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1814
1587 Using the V-Sphere Code for the Passive Scalar in the Wake of a Bluff Body

Authors: Y. Obikane, T. Nemoto , K. Ogura, M. Iwata, K. Ono

Abstract:

The objective of this research was to find the diffusion properties of vehicles on the road by using the V-Sphere Code. The diffusion coefficient and the size of the height of the wake were estimated with the LES option and the third order MUSCL scheme. We evaluated the code with the changes in the moments of Reynolds Stress along the mean streamline. The results show that at the leading part of a bluff body the LES has some advantages over the RNS since the changes in the strain rates are larger for the leading part. We estimated that the diffusion coefficient with the computed Reynolds stress (non-dimensional) was about 0.96 times the mean velocity.

Keywords: Wake , bluff body, V-CAD, turbulence diffusion.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1425
1586 The Protection and Enhancement of the Roman Roads in Algeria

Authors: T. Ninouh, A. Rouili

Abstract:

The Romain paths or roads offer a very interesting archaeological material, because they allow us to understand the history of human settlement and are also factors that increase territorial identity. Roman roads are one of the hallmarks of the Roman empire, which extends to North Africa. The objective of this investigation is to attract the attention of researchers of the importance of Roman roads and paths, which are found in Algeria, according to the quality of the materials and techniques used in this period our history, and to encourage other decision makers to protect and enhance these routes because the current urbanization, intensive agricultural practices, or simply forgotten, decreases the sustainability of this important historical heritage.

Keywords: Romain paths, material Materials, Property, Valuation.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1646
1585 Blur and Ringing Artifact Measurement in Image Compression using Wavelet Transform

Authors: Madhuri Khambete, Madhuri Joshi

Abstract:

Quality evaluation of an image is an important task in image processing applications. In case of image compression, quality of decompressed image is also the criterion for evaluation of given coding scheme. In the process of compression -decompression various artifacts such as blocking artifacts, blur artifact, ringing or edge artifact are observed. However quantification of these artifacts is a difficult task. We propose here novel method to quantify blur and ringing artifact in an image.

Keywords: Blur, Compression, Objective Quality assessment, Ringing artifact.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4822
1584 Evaluation of Texture of Packhams Pears

Authors: Raquel P. F. Guiné, Bruno L. Marques

Abstract:

The textural parameters, together with appearance and flavor, are sensory attributes of great importance for the product to be accepted by the consumer. The objective of the present study was the evaluation of the textural attributes of Packhams pears in the fresh state, after drying in a chamber with forced convection at 50ºC, lyophilized and re-hydrated. In texture analysis it was used the method of Texture Profile Analysis (TPA). The parameters analyzed were hardness, cohesiveness, adhesiveness, elasticity and chewiness. From the results obtained is possible to see that the drying operation greatly affected some textural properties of the pears, so that the hardness diminished very much with drying, for both drying methods.

Keywords: Drying, pear, texture, hardness.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1831
1583 Adaptation of Iterative Methods to Solve Fuzzy Mathematical Programming Problems

Authors: Ricardo C. Silva, Luiza A. P. Cantao, Akebo Yamakami

Abstract:

Based on the fuzzy set theory this work develops two adaptations of iterative methods that solve mathematical programming problems with uncertainties in the objective function and in the set of constraints. The first one uses the approach proposed by Zimmermann to fuzzy linear programming problems as a basis and the second one obtains cut levels and later maximizes the membership function of fuzzy decision making using the bound search method. We outline similarities between the two iterative methods studied. Selected examples from the literature are presented to validate the efficiency of the methods addressed.

Keywords: Fuzzy Theory, Nonlinear Optimization, Fuzzy Mathematics Programming.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1594
1582 Suggestions for the Improvement of the Quality of Public Transportation Service in Campos,Brazil

Authors: D. I. De Souza, G. P. Azevedo, P. Duarte

Abstract:

In this paper the main objective is to analyze the quality of service of the bus companies operating in the city of Campos, located in the state of Rio de Janeiro, Brazil. This analysis, based on the opinion of the bus customers, will help to determine their degree of satisfaction with the service provided by the bus companies. The result of this assessment shows that the bus customers are displeased with the quality of service supplied by the bus companies. Therefore, it is necessary to identify alternative solutions to minimize the consequences of the main problems related to customers- dissatisfaction identified in our evaluation and to help the bus companies operating in Campos better fulfill their riders- needs.

Keywords: PubicTransportation, Quality of Service, Riders'Opinion, Bus Companies

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2470
1581 Viscoelastic Modeling of Brain MRE Data Using FE Method

Authors: H. Ajabi Naeeni, M. Haghpanahi

Abstract:

Dynamic shear test on simulated phantom can be used to validate magnetic resonance elastography (MRE) measurements. Phantom gel has been usually utilized for the cell culture of cartilage and soft tissue and also been used for mechanical property characterization using imaging systems. The viscoelastic property of the phantom would be important for dynamic experiments and analyses. In this study, An axisymmetric FE model is presented for determining the dynamic shear behaviour of brain simulated phantom using ABAQUS. The main objective of this study was to investigate the effect of excitation frequencies and boundary conditions on shear modulus and shear viscosity in viscoelastic media.

Keywords: Viscoelastic, MR Elastography, Finite Element, Brain.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1723
1580 Lightning Protection Systems Design for Substations by Using Masts and Matlab

Authors: Le Viet Dung, K. Petcharaks

Abstract:

The economical criterion is accounted as the objective function to develop a computer program for designing lightning protection systems for substations by using masts and Matlab in this work. Masts are needed to be placed at desired locations; the program will then show mast heights whose sum is the smallest, i.e. satisfies the economical criterion. The program is helpful for engineers to quickly design a lightning protection system for a substation. To realize this work, methodology and limited conditions of the program, as well as an example of the program result, were described in this paper.

Keywords: lightning, protection, substation, computer.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 8606
1579 A Comparative Analysis of Activity-Based Costing and Traditional Costing

Authors: Derya Eren Akyol, Gonca Tuncel, G. Mirac Bayhan

Abstract:

Activity-Based Costing (ABC) which has become an important aspect of manufacturing/service organizations can be defined as a methodology that measures the cost and performance of activities, resources and cost objects. It can be considered as an alternative paradigm to traditional cost-based accounting systems. The objective of this paper is to illustrate an application of ABC method and to compare the results of ABC with traditional costing methods. The results of the application highlight the weak points of traditional costing methods and an S-Curve obtained is used to identify the undercosted and overcosted products of the firm.

Keywords: Activity-based costing, cost drivers, overheads, traditional costing.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 12556