Search results for: intangible resources
937 Toward a Measure of Appropriateness of User Interfaces Adaptations Solutions
Authors: A. Siam, R. Maamri, Z. Sahnoun
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The development of adaptive user interfaces (UI) presents for a long time an important research area in which researcher attempt to call upon the full resources and skills of several disciplines, The adaptive UI community holds a thorough knowledge regarding the adaptation of UIs with users and with contexts of use. Several solutions, models, formalisms, techniques and mechanisms were proposed to develop adaptive UI. In this paper, we propose an approach based on the fuzzy set theory for modeling the concept of the appropriateness of different solutions of UI adaptation with different situations for which interactive systems have to adapt their UIs.Keywords: Adaptive user interfaces, adaptation solution’s appropriateness, fuzzy sets.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1938936 Learning Factory for Changeability
Authors: Dennis Gossmann, Habil Peter Nyhuis
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Amongst the consistently fluctuating conditions prevailing today, changeability represents a strategic key factor for a manufacturing company to achieve success on the international markets. In order to cope with turbulences and the increasing level of incalculability, not only the flexible design of production systems but in particular the employee as enabler of change provide the focus here. It is important to enable employees from manufacturing companies to participate actively in change events and in change decisions. To this end, the learning factory has been created, which is intended to serve the development of change-promoting competences and the sensitization of employees for the necessity of changes.Keywords: Changeability, human resources, learning factory.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1723935 Applications of Big Data in Education
Authors: Faisal Kalota
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Big Data and analytics have gained a huge momentum in recent years. Big Data feeds into the field of Learning Analytics (LA) that may allow academic institutions to better understand the learners’ needs and proactively address them. Hence, it is important to have an understanding of Big Data and its applications. The purpose of this descriptive paper is to provide an overview of Big Data, the technologies used in Big Data, and some of the applications of Big Data in education. Additionally, it discusses some of the concerns related to Big Data and current research trends. While Big Data can provide big benefits, it is important that institutions understand their own needs, infrastructure, resources, and limitation before jumping on the Big Data bandwagon.Keywords: Analytics, Big Data in Education, Hadoop, Learning Analytics.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4873934 Deterioration of Groundwater in Arid Environments: What Impact in Oasis Dynamics? Case Study of Tafilalet, Morocco
Authors: W. EL Khoumsi, A. Hammani, M. Kuper, A. Bouaziz
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Oases are complex and fragile agro-ecosystems. They have always existed in environments characterized by an arid climate, scarcity of rainfall, high temperatures and high evaporation. These palms have grown up despite the severity of the physical characteristics thanks to the water's existence and irrigation practice. The oases are generally spread along non-perennial rivers (wadis), shallow water table or deep artesian groundwater. However, the sustainability of oasis system is threatened by water scarcity and declining of water table levels particularly in arid areas. Located in the southern east area of Morocco, Tafilalet plain encompasses one of the largest palm groves in the kingdom. In recent years, this area has become increasingly threatened by water shortage and has seen a sharp deterioration under the effect of several combined anthropogenic and climatic factors. The Bayoud disease, successive years of drought, Hassan Addakhil dam construction etc are all factors that have affected both water and phoenicicole heritage of the area. The objective of this study is to understand the interaction between qualitative and quantitative degradation of groundwater resources, and the palm grove dynamics, while reviewing the assumption that groundwater resources contribute in a direct way to the conservation of this oasis agroecosystem. A historical analysis tracing both the oasis dynamics and the groundwater evolution has been established. Data were collected from satellite images, surveys with different actors (farmers, Regional Office for Agricultural Development, Basin agency...). They were complemented by a synthesis of numerous technical reports in the area. The results showed that within 40 years, the thickness of the groundwater table has dropped in 50 %. Along with this, there has been a downsizing of date palm by 50 %. Areas with higher groundwater level were the least affected by the downsizing. So we can say that the shallow groundwater contribute significantly and directly to the water supply of date palm through its root system, and largely ensures the oasis ecosystem sustainability.
Keywords: Oasis dynamics, Arid environments, Groundwater deterioration, Date palm.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2505933 Security Architecture for Cloud Networking: A Survey
Authors: Vishnu Pratap Singh Kirar
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In the cloud computing hierarchy IaaS is the lowest layer, all other layers are built over it. Thus it is the most important layer of cloud and requisite more importance. Along with advantages IaaS faces some serious security related issue. Mainly Security focuses on Integrity, confidentiality and availability. Cloud computing facilitate to share the resources inside as well as outside of the cloud. On the other hand, cloud still not in the state to provide surety to 100% data security. Cloud provider must ensure that end user/client get a Quality of Service. In this report we describe possible aspects of cloud related security.
Keywords: Cloud Computing, Cloud Networking, IaaS, PaaS, SaaS, Cloud Security.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2244932 Developing of Intelligent Schools with a New Model of Strategic Management System
Authors: Ahmad Ghayoumi, Mehdi Ghayoumi
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Intelligent schools are those which use IT devices and technologies as media software, hardware and networks to improve learning process. On the other hand Strategic management is a field that deals with the major intended and emergent initiatives taken by general managers on behalf of owners, involving utilization of resources, to enhance the performance of firms in their external environments. Here, we present a model Strategic Management System that has been applied on some schools and have made strict improvement.Keywords: Intelligent school, Strategic management system, Learning station, Teaching station
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1400931 Sensitivity Analysis of Real-Time Systems
Authors: Benjamin Gorry, Andrew Ireland, Peter King
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Verification of real-time software systems can be expensive in terms of time and resources. Testing is the main method of proving correctness but has been shown to be a long and time consuming process. Everyday engineers are usually unwilling to adopt formal approaches to correctness because of the overhead associated with developing their knowledge of such techniques. Performance modelling techniques allow systems to be evaluated with respect to timing constraints. This paper describes PARTES, a framework which guides the extraction of performance models from programs written in an annotated subset of C.Keywords: Performance Modelling, Real-time, SensitivityAnalysis.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1512930 Wireless Sensor Networks:A Survey on Ultra-Low Power-Aware Design
Authors: Itziar Marín, Eduardo Arceredillo, Aitzol Zuloaga, Jagoba Arias
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Distributed wireless sensor network consist on several scattered nodes in a knowledge area. Those sensors have as its only power supplies a pair of batteries that must let them live up to five years without substitution. That-s why it is necessary to develop some power aware algorithms that could save battery lifetime as much as possible. In this is document, a review of power aware design for sensor nodes is presented. As example of implementations, some resources and task management, communication, topology control and routing protocols are named.Keywords: Low Power Design, Power Awareness, RemoteSensing, Wireless Sensor Networks (WSN).
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2183929 An Extension of Multi-Layer Perceptron Based on Layer-Topology
Authors: Jānis Zuters
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There are a lot of extensions made to the classic model of multi-layer perceptron (MLP). A notable amount of them has been designed to hasten the learning process without considering the quality of generalization. The paper proposes a new MLP extension based on exploiting topology of the input layer of the network. Experimental results show the extended model to improve upon generalization capability in certain cases. The new model requires additional computational resources to compare to the classic model, nevertheless the loss in efficiency isn-t regarded to be significant.
Keywords: Learning algorithm, multi-layer perceptron, topology.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1511928 Overcoming Barriers to Open Innovation at Apple, Nintendo and Nokia
Authors: Erik Pontiskoski, Kazuhiro Asakawa
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This is a conceptual paper on the application of open innovation in three case examples of Apple, Nintendo, and Nokia. Utilizing key concepts from research into managerial and organizational cognition, we describe how each company overcame barriers to utilizing open innovation strategy in R&D and commercialization projects. We identify three levels of barriers: cognitive, behavioral, and institutional, and describe the companies balanced between internal and external resources to launch products that were instrumental in companies reinventing themselves in mature markets.Keywords: managerial cognition, open innovation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 6893927 Systematic Approach for Energy-Supply-Orientated Production Planning
Authors: F. Keller, G. Reinhart
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The efficient and economic allocation of resources is one main goal in the field of production planning and control. Nowadays, a new variable gains in importance throughout the planning process: Energy. Energy-efficiency has already been widely discussed in literature, but with a strong focus on reducing the overall amount of energy used in production. This paper provides a brief systematic approach, how energy-supply-orientation can be used for an energy-cost-efficient production planning and thus combining the idea of energy-efficiency and energy-flexibility.Keywords: Production planning and control, energy, efficiency, flexibility.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1625926 Optimal Management of Internal Capital of Company
Authors: S. Sadallah
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In this paper, dynamic programming is used to determine the optimal management of financial resources in company. Solution of the problem by consider into simpler substructures is constructed. The optimal management of internal capital of company are simulated. The tools applied in this development are based on graph theory. The software of given problems is built by using greedy algorithm. The obtained model and program maintenance enable us to define the optimal version of management of proper financial flows by using visual diagram on each level of investment.Keywords: Management, software, optimal, greedy algorithm, graph-diagram.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1104925 The Study of Cost Accounting in S Company Based On TDABC
Authors: Heng Ma
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Third-party warehousing logistics has an important role in the development of external logistics. At present, the third-party logistics in our country is still a new industry, the accounting system has not yet been established, the current financial accounting system of third-party warehousing logistics is mainly in the traditional way of thinking, and only able to provide the total cost information of the entire enterprise during the accounting period, unable to reflect operating indirect cost information. In order to solve the problem of third-party logistics industry cost information distortion, improve the level of logistics cost management, the paper combines theoretical research and case analysis method to reflect cost allocation by building third-party logistics costing model using Time-Driven Activity-Based Costing(TDABC), and takes S company as an example to account and control the warehousing logistics cost.Based on the idea of “Products consume activities and activities consume resources”, TDABC put time into the main cost driver and use time-consuming equation resources assigned to cost objects. In S company, the objects focuses on three warehouse, engaged with warehousing and transportation (the second warehouse, transport point) service. These three warehouse respectively including five departments, Business Unit, Production Unit, Settlement Center, Security Department and Equipment Division, the activities in these departments are classified by in-out of storage forecast, in-out of storage or transit and safekeeping work. By computing capacity cost rate, building the time-consuming equation, the paper calculates the final operation cost so as to reveal the real cost.The numerical analysis results show that the TDABC can accurately reflect the cost allocation of service customers and reveal the spare capacity cost of resource center, verifies the feasibility and validity of TDABC in third-party logistics industry cost accounting. It inspires enterprises focus on customer relationship management and reduces idle cost to strengthen the cost management of third-party logistics enterprises.
Keywords: Third-party logistics enterprises, TDABC, cost management, S company.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2435924 Development of a Value Evaluation Model of Highway Box-Girder Bridge
Authors: Hao Hsi Tseng
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Taiwan’s infrastructure is gradually deteriorating, while resources for maintenance and replacement are increasingly limited, raising the urgent need for methods for maintaining existing infrastructure within constrained budgets. Infrastructure value evaluation is used to enhance the efficiency of infrastructure maintenance work, allowing administrators to quickly assess the maintenance needs and performance by observing variation in infrastructure value. This research establishes a value evaluation model for Taiwan’s highway box girder bridges. The operating mechanism and process of the model are illustrated in a practical case.Keywords: Box girder bridge, deterioration, infrastructure, maintenance, value evaluation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1236923 PSO-Based Planning of Distribution Systems with Distributed Generations
Authors: Amin Hajizadeh, Ehsan Hajizadeh
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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 2046922 Insurance Fraud Management as an Integrated Part of Business Intelligence Framework
Authors: Pavel Pešout, Miroslav Andrle
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Frauds in insurance industry are one of the major sources of operational risk of insurance companies and constitute a significant portion of their losses. Every reasonable company on the market aims for improving their processes of uncovering frauds and invests their resources to reduce them. This article is addressing fraud management area from the view of extension of existing Business Intelligence solution. We describe the frame of such solution and would like to share with readers all benefits brought to insurance companies by adopting this approach in their fight against insurance frauds.Keywords: business intelligence, insurance fraud, fraudmanagement
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2180921 Analysis of a PWM Boost Inverter for Solar Home Application
Authors: Rafia Akhter, Aminul Hoque
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Solar Cells are destined to supply electric energy beginning from primary resources. It can charge a battery up to 12V dc. For residential use an inverter for 12V dc to 220Vac conversion is desired. For this a static DC-AC converter is necessarily inserted between the solar cells and the distribution network. This paper describes a new P.W.M. strategy for a voltage source inverter. This modulation strategy reduces the energy losses and harmonics in the P.W.M. voltage source inverter. This technique allows the P.W.M. voltage source inverter to become a new feasible solution for solar home application.
Keywords: Boost Inverter, inverter, duty cycle, PWM
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4616920 From Modeling of Data Structures towards Automatic Programs Generating
Authors: Valentin P. Velikov
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Automatic program generation saves time, human resources, and allows receiving syntactically clear and logically correct modules. The 4-th generation programming languages are related to drawing the data and the processes of the subject area, as well as, to obtain a frame of the respective information system. The application can be separated in interface and business logic. That means, for an interactive generation of the needed system to be used an already existing toolkit or to be created a new one.Keywords: Computer science, graphical user interface, user dialog interface, dialog frames, data modeling, subject area modeling.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1442919 Logic Program for Authorizations
Authors: Yun Bai
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As a security mechanism, authorization is to provide access control to the system resources according to the polices and rules specified by the security strategies. Either by update or in the initial specification, conflicts in authorization is an issue needs to be solved. In this paper, we propose a new approach to solve conflict by using prioritized logic programs and discuss the uniqueness of its answer set. Addressing conflict resolution from logic programming viewpoint and the uniqueness analysis of the answer set provide a novel, efficient approach for authorization conflict resolution.
Keywords: authorization, formal specification, conflict resolution, prioritized logic program.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1524918 EU Socioeconomic Indicators and Car Market
Authors: Christina Babatsou, Efthimios Zervas
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Since 2008 a new economic crisis is present is the entire planet. This crisis affects several domains of the economic but also of the social life. Consumption decreases due to the lack of necessary resources of households to increase their expenditures. The car manufacturing is one of the main industrial activities in European Union (EU) and the present crisis particularly affects it. The present study examines the correlations between several socio-economic indicators and car market in European Union. The target is to find out the impact of the present economic crisis on the car market in EU.Keywords: European Union, Passenger cars, Social indicators, Correlations
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1636917 Business Model Topology in Emerging Business Ecosystem
Authors: Olga Novikova, Timo Vuori
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This paper describes topology of business models in market ecosystem of the emerging electric mobility industry. The business model topology shows that firm-s participation in the ecosystem is associated with different requirements on resources and capabilities, and different levels of risk. Business model concept is used together with concepts of networked value creation and shows that firms can achieve higher levels of sustainable advantage by cooperation, not competition. Hybrid business models provide companies a viable alternative possibility for participation in the market ecosystem.
Keywords: Business model, ecosystem, topology.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2648916 A Model for Reverse-Mentoring in Education
Authors: Sabine A. Zauchner-Studnicka
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As the term indicates, reverse-mentoring flips the classical roles of mentoring: In school, students take over the role of mentors for adults, i.e. teachers or parents. Originally reverse-mentoring stems from US enterprises, which implemented this innovative method in order to benefit from the resources of skilled younger employees for the enhancement of IT competences of senior colleagues. However, reverse-mentoring in schools worldwide is rare. Based on empirical studies and theoretical approaches, in this article an implementation model for reverse-mentoring is developed in order to bring the significant potential reverse-mentoring has for education into practice.
Keywords: School education, reverse-mentoring, implementation model, innovation in education.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2632915 The Impact of Leadership Style on Innovative Work Behavior
Authors: Dyah P. Srirahayu, Esti Putri Anugrah, Amelia Firdaus
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The existence of the current library has met the complex needs of users. However, human resources in the library are often a source of problems in service. This is influenced by the leadership style in each library. This study aims to analyze the impact of leadership style on innovative work behavior. The research method used is a quantitative approach to analyze using SPSS. The findings in this study illustrate that leadership style has an influence on innovative work behavior which is certainly influenced by various existing factors.
Keywords: Leadership, public libraries, innovative behavior, Transactional leadership.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 862914 Towards a Simulation Model to Ensure the Availability of Machines in Maintenance Activities
Authors: Maryam Gallab, Hafida Bouloiz, Youness Chater, Mohamed Tkiouat
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The aim of this paper is to present a model based on multi-agent systems in order to manage the maintenance activities and to ensure the reliability and availability of machines just with the required resources (operators, tools). The interest of the simulation is to solve the complexity of the system and to find results without cost or wasting time. An implementation of the model is carried out on the AnyLogic platform to display the defined performance indicators.Keywords: Maintenance, complexity, simulation, multi-agent systems, AnyLogic platform.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1508913 A New Method for Extracting Ocean Wave Energy Utilizing the Wave Shoaling Phenomenon
Authors: Shafiq R. Qureshi, Syed Noman Danish, Muhammad Saeed Khalid
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Fossil fuels are the major source to meet the world energy requirements but its rapidly diminishing rate and adverse effects on our ecological system are of major concern. Renewable energy utilization is the need of time to meet the future challenges. Ocean energy is the one of these promising energy resources. Threefourths of the earth-s surface is covered by the oceans. This enormous energy resource is contained in the oceans- waters, the air above the oceans, and the land beneath them. The renewable energy source of ocean mainly is contained in waves, ocean current and offshore solar energy. Very fewer efforts have been made to harness this reliable and predictable resource. Harnessing of ocean energy needs detail knowledge of underlying mathematical governing equation and their analysis. With the advent of extra ordinary computational resources it is now possible to predict the wave climatology in lab simulation. Several techniques have been developed mostly stem from numerical analysis of Navier Stokes equations. This paper presents a brief over view of such mathematical model and tools to understand and analyze the wave climatology. Models of 1st, 2nd and 3rd generations have been developed to estimate the wave characteristics to assess the power potential. A brief overview of available wave energy technologies is also given. A novel concept of on-shore wave energy extraction method is also presented at the end. The concept is based upon total energy conservation, where energy of wave is transferred to the flexible converter to increase its kinetic energy. Squeezing action by the external pressure on the converter body results in increase velocities at discharge section. High velocity head then can be used for energy storage or for direct utility of power generation. This converter utilizes the both potential and kinetic energy of the waves and designed for on-shore or near-shore application. Increased wave height at the shore due to shoaling effects increases the potential energy of the waves which is converted to renewable energy. This approach will result in economic wave energy converter due to near shore installation and more dense waves due to shoaling. Method will be more efficient because of tapping both potential and kinetic energy of the waves.Keywords: Energy Utilizing, Wave Shoaling Phenomenon
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2668912 Proposition of an Ontology of Diseases and Their Signs from Medical Ontologies Integration
Authors: Adama Sow, Abdoulaye Guiss´e, Oumar Niang
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To assist medical diagnosis, we propose a federation of several existing and open medical ontologies and terminologies. The goal is to merge the strengths of all these resources to provide clinicians the access to a variety of shared knowledges that can facilitate identification and association of human diseases and all of their available characteristic signs such as symptoms and clinical signs. This work results to an integration model loaded from target known ontologies of the bioportal platform such as DOID, MESH, and SNOMED for diseases selection, SYMP, and CSSO for all existing signs.Keywords: Medical decision, medical ontologies, ontologies integration, linked data, knowledge ingeneering, e-health system.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 772911 Security Threats on Wireless Sensor Network Protocols
Authors: H. Gorine, M. Ramadan Elmezughi
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In this paper, we investigate security issues and challenges facing researchers in wireless sensor networks and countermeasures to resolve them. The broadcast nature of wireless communication makes Wireless Sensor Networks prone to various attacks. Due to resources limitation constraint in terms of limited energy, computation power and memory, security in wireless sensor networks creates different challenges than wired network security. We will discuss several attempts at addressing the issues of security in wireless sensor networks in an attempt to encourage more research into this area.Keywords: Malicious nodes, network security, soft encryption, threats, wireless sensor networks.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1875910 Social Media as a ‘Service’ for Value Co-Creation by Integrating Sponsoring Companies, Sports Entities and Fans
Authors: Harri Jalonen
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Social media has changed the ways we communicate, collaborate and connect with each other. It has also influenced our habits of consuming sports. Social media has allowed direct interaction between sponsoring companies, athletes/players and fans. Drawing on the service dominant logic of value co-creation, the conceptual paper identifies three operant resources which are beneficial for value co-creation: i) social identity and sense of community, ii) congruence and brand personality, and iii) participatory culture and fan activation. The paper contributes to the theoretical discussion on how social can be media used for value co-creation purposes in the sports industry.
Keywords: Sport, value co-creation, social media, service.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1637909 A Middleware System between WEB and Database Servers
Authors: Mohammad H. Abu-Arqoub, Ihab S. Serhed, Waheeb A. Abu-Dawwas, Rashid M. Al-Azzeh
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This paper aims at improving web server performance by establishing a middleware layer between web and database servers, which minimizes the overload on the database server. A middleware system has been developed as a service mainly to improve the performance. This system manages connection accesses in a way that would result in reducing the overload on the database server. In addition to the connection management, this system acts as an object-oriented model for best utilization of operating system resources. A web developer can use this Service Broker to improve web server performance.Keywords: Database server, Improve performance, Middleware, Web server.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2407908 A Comparative Analysis of Activity-Based Costing and Traditional Costing
Authors: Derya Eren Akyol, Gonca Tuncel, G. Mirac Bayhan
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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 12640