Search results for: non-destructive testing methods.
Commenced in January 2007
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Edition: International
Paper Count: 4863

Search results for: non-destructive testing methods.

4053 Evolutionary Algorithms for the Multiobjective Shortest Path Problem

Authors: José Maria A. Pangilinan, Gerrit K. Janssens

Abstract:

This paper presents an overview of the multiobjective shortest path problem (MSPP) and a review of essential and recent issues regarding the methods to its solution. The paper further explores a multiobjective evolutionary algorithm as applied to the MSPP and describes its behavior in terms of diversity of solutions, computational complexity, and optimality of solutions. Results show that the evolutionary algorithm can find diverse solutions to the MSPP in polynomial time (based on several network instances) and can be an alternative when other methods are trapped by the tractability problem.

Keywords: Multiobjective evolutionary optimization, geneticalgorithms, shortest paths.

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4052 Wear Regimes of Al-Cu-Mg Matrix Composites

Authors: R. N. Rao, S. L. Tulasi Devi

Abstract:

Tribological behavior and wear regimes of ascast and heattreted Al-Cu-Mg matrix composites containing SiC particles were studied using a pin-on-disc wear testing apparatus against an EN32 steel counterface giving emphasis on wear rate as a function of applied pressures (0.2, 0.6, 1.0 and 1.4 MPa) at different sliding distances (1000, 2000, 3000, 4000 and 5000 meters) and at a fixed sliding speed of 3.35m/s. The results showed that the composite exhibited lower wear rate than that of the matrix alloy and the wear rate of the composites is noted to be invariant to the sliding distance and is reducing by heat treatment. Wear regimes such as low, mild and severe wear were observed as per the Archard-s wear calculations. It is very interesting to note that the mild wear is almost constant in all the wear regimes.

Keywords: Aluminum, matrix, regimes, wear.

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4051 Developing Learning in Organizations with Innovation Pedagogy Methods

Authors: T. Konst

Abstract:

Most jobs include training and communication tasks, but often the people in these jobs lack pedagogical competences to plan, implement and assess learning. This paper aims to discuss how a learning approach called innovation pedagogy developed in higher education can be utilized for learning development in various organizations. The methods presented how to implement innovation pedagogy such as process consultation and train the trainer model can provide added value to develop pedagogical knowhow in organizations and thus support their internal learning and development.

Keywords: Innovation pedagogy, learning, organizational development, process consultation.

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4050 Modeling the Impact of Controls on Information System Risks

Authors: M. Ndaw, G. Mendy, S. Ouya

Abstract:

Information system risk management helps to reduce or eliminate risk by implementing appropriate controls. In this paper, we propose a quantification model of controls impact on information system risks by automatizing the residual criticality estimation step of FMECA which is based on a inductive reasoning. For this, we defined three equations based on type and maturity of controls. For testing, the values obtained with the model were compared to estimated values given by interlocutors during different working sessions and the result is satisfactory. This model allows an optimal assessment of controls maturity and facilitates risk analysis of information system.

Keywords: Information System, Risk, Control, FMECA.

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4049 Research of Data Cleaning Methods Based on Dependency Rules

Authors: Yang Bao, Shi Wei Deng, Wang Qun Lin

Abstract:

This paper introduces the concept and principle of data cleaning, analyzes the types and causes of dirty data, and proposes several key steps of typical cleaning process, puts forward a well scalability and versatility data cleaning framework, in view of data with attribute dependency relation, designs several of violation data discovery algorithms by formal formula, which can obtain inconsistent data to all target columns with condition attribute dependent no matter data is structured (SQL) or unstructured (NoSql), and gives 6 data cleaning methods based on these algorithms.

Keywords: Data cleaning, dependency rules, violation data discovery, data repair.

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4048 Design and Production of Thin-Walled UHPFRC Footbridge

Authors: P. Tej, P. Kněž, M. Blank

Abstract:

The paper presents design and production of thin-walled U-profile footbridge made of UHPFRC. The main structure of the bridge is one prefabricated shell structure made of UHPFRC with dispersed steel fibers without any conventional reinforcement. The span of the bridge structure is 10 m and the clear width of 1.5 m. The thickness of the UHPFRC shell structure oscillated in an interval of 30-45 mm. Several calculations were made during the bridge design and compared with the experiments. For the purpose of verifying the calculations, a segment of 1.5 m was first produced, followed by the whole footbridge for testing. After the load tests were done, the design was optimized to cast the final footbridge.

Keywords: Footbridge, UHPFRC, non-linear analysis, shell structure.

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4047 Automatic Iterative Methods for the Multivariate Solution of Nonlinear Algebraic Equations

Authors: Rafat Alshorman, Safwan Al-Shara', I. Obeidat

Abstract:

Most real world systems express themselves formally as a set of nonlinear algebraic equations. As applications grow, the size and complexity of these equations also increase. In this work, we highlight the key concepts in using the homotopy analysis method as a methodology used to construct efficient iteration formulas for nonlinear equations solving. The proposed method is experimentally characterized according to a set of determined parameters which affect the systems. The experimental results show the potential and limitations of the new method and imply directions for future work.

Keywords: Nonlinear Algebraic Equations, Iterative Methods, Homotopy Analysis Method.

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4046 The Advancement of Smart Cushion Product and System Design Enhancing Public Health and Well-Being at Workplace

Authors: Dosun Shin, Assegid Kidane, Pavan Turaga

Abstract:

This research project brings together experts in multiple disciplines to bring product design, sensor design, algorithms, and health intervention studies to develop a product and system that helps reduce the amount of time sitting at the workplace. This paper illustrates ongoing improvements to prototypes the research team developed in initial research; including working prototypes with a software application, which were developed and demonstrated for users. Additional modifications were made to improve functionality, aesthetics, and ease of use, which will be discussed in this paper. Extending on the foundations created in the initial phase, our approach sought to further improve the product by conducting additional human factor research, studying deficiencies in competitive products, testing various materials/forms, developing working prototypes, and obtaining feedback from additional potential users. The solution consisted of an aesthetically pleasing seat cover cushion that easily attaches to common office chairs found in most workplaces, ensuring that a wide variety of people can use the product. The product discreetly contains sensors that track when the user sits on their chair, sending information to a phone app that triggers reminders for users to stand up and move around after sitting for a set amount of time. This paper also presents the analyzed typical office aesthetics and selected materials, colors, and forms that complimented the working environment. Comfort and ease of use remained a high priority as the design team sought to provide a product and system that integrated into the workplace. As the research team continues to test, improve, and implement this solution for the sedentary workplace, the team seeks to create a viable product that acts as an impetus for a more active workday and lifestyle, further decreasing the proliferation of chronic disease and health issues for sedentary working people. This paper illustrates in detail the processes of engineering, product design, methodology, and testing results.

Keywords: Anti-sedentary work behavior, new product development, sensor design, health intervention studies.

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4045 The Future Regulatory Challenges of Liquidity Risk Management

Authors: Petr Teply

Abstract:

Liquidity risk management ranks to key concepts applied in finance. Liquidity is defined as a capacity to obtain funding when needed, while liquidity risk means as a threat to this capacity to generate cash at fair costs. In the paper we present challenges of liquidity risk management resulting from the 2007- 2009 global financial upheaval. We see five main regulatory liquidity risk management issues requiring revision in coming years: liquidity measurement, intra-day and intra-group liquidity management, contingency planning and liquidity buffers, liquidity systems, controls and governance, and finally models testing the viability of business liquidity models.

Keywords: liquidity, risk management, regulation, global crisis

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4044 Validation Testing for Temporal Neural Networks for RBF Recognition

Authors: Khaled E. A. Negm

Abstract:

A neuron can emit spikes in an irregular time basis and by averaging over a certain time window one would ignore a lot of information. It is known that in the context of fast information processing there is no sufficient time to sample an average firing rate of the spiking neurons. The present work shows that the spiking neurons are capable of computing the radial basis functions by storing the relevant information in the neurons' delays. One of the fundamental findings of the this research also is that when using overlapping receptive fields to encode the data patterns it increases the network-s clustering capacity. The clustering algorithm that is discussed here is interesting from computer science and neuroscience point of view as well as from a perspective.

Keywords: Temporal Neurons, RBF Recognition, Perturbation, On Line Recognition.

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4043 Identifying the Best Global Solar Radiation Model for Hutat Suder, Saudi Arabia

Authors: H. Al-Sholigom, Z. Al-Mostafa

Abstract:

Many associations and experimental models have been developed to estimate solar radiation around the world. The duration of sunshine is the most commonly used parameter for estimating global solar radiation because it can be easily and reliably measured. To estimate the global monthly solar average on horizontal surfaces, we used 52 models with widely available data in Hutat Suder, Saudi Arabia. After testing the models, some were not suitable for use in this area, while others differed in performance. The best models have been identified.

Keywords: Earth, Global solar radiation, Hutat Suder, Saudi Arabia, sunshine, measured data.

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4042 A Novel Methodology for Synthesis of Fault Trees from MATLAB-Simulink Model

Authors: F. Tajarrod, G. Latif-Shabgahi

Abstract:

Fault tree analysis is a well-known method for reliability and safety assessment of engineering systems. In the last 3 decades, a number of methods have been introduced, in the literature, for automatic construction of fault trees. The main difference between these methods is the starting model from which the tree is constructed. This paper presents a new methodology for the construction of static and dynamic fault trees from a system Simulink model. The method is introduced and explained in detail, and its correctness and completeness is experimentally validated by using an example, taken from literature. Advantages of the method are also mentioned.

Keywords: Fault tree, Simulink, Standby Sparing and Redundancy

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4041 Site Selection of Traffic Camera based on Dempster-Shafer and Bagging Theory

Authors: S. Rokhsari, M. Delavar, A. Sadeghi-Niaraki, A. Abed-Elmdoust, B. Moshiri

Abstract:

Traffic incident has bad effect on all parts of society so controlling road networks with enough traffic devices could help to decrease number of accidents, so using the best method for optimum site selection of these devices could help to implement good monitoring system. This paper has considered here important criteria for optimum site selection of traffic camera based on aggregation methods such as Bagging and Dempster-Shafer concepts. In the first step, important criteria such as annual traffic flow, distance from critical places such as parks that need more traffic controlling were identified for selection of important road links for traffic camera installation, Then classification methods such as Artificial neural network and Decision tree algorithms were employed for classification of road links based on their importance for camera installation. Then for improving the result of classifiers aggregation methods such as Bagging and Dempster-Shafer theories were used.

Keywords: Aggregation, Bagging theory, Dempster-Shafer theory, Site selection

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4040 Statistical and Land Planning Study of Tourist Arrivals in Greece during 2005-2016

Authors: Dimitra Alexiou

Abstract:

During the last 10 years, in spite of the economic crisis, the number of tourists arriving in Greece has increased, particularly during the tourist season from April to October. In this paper, the number of annual tourist arrivals is studied to explore their preferences with regard to the month of travel, the selected destinations, as well the amount of money spent. The collected data are processed with statistical methods, yielding numerical and graphical results. From the computation of statistical parameters and the forecasting with exponential smoothing, useful conclusions are arrived at that can be used by the Greek tourism authorities, as well as by tourist organizations, for planning purposes for the coming years. The results of this paper and the computed forecast can also be used for decision making by private tourist enterprises that are investing in Greece. With regard to the statistical methods, the method of Simple Exponential Smoothing of time series of data is employed. The search for a best forecast for 2017 and 2018 provides the value of the smoothing coefficient. For all statistical computations and graphics Microsoft Excel is used.

Keywords: Tourism, statistical methods, exponential smoothing, land spatial planning, economy, Microsoft Excel.

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4039 The Measurement of Latvian and Russian Ethnic Attitudes, Using Evaluative Priming Task and Self-Report Methods

Authors: Maria Bambulyaka, Irina Plotka, Nina Blumenau, Dmitry Igonin, Elena Ozola, Laura Shimane

Abstract:

The purposes of researches - to estimate implicit ethnic attitudes by direct and indirect methods, to determine the accordance of two types measuring, to investigate influence of task type used in an experiment, on the results of measuring, as well as to determine a presence or communication between recent episodic events and chronologic correlations of ethnic attitudes. Method of the implicit measuring - an evaluative priming (EPT) carried out with the use of different SOA intervals, explicit methods of research are G.Soldatova-s types of ethnic identity, G.Soldatova-s index of tolerance, E.Bogardus scale of social distance. During five stages of researches received results open some aspects of implicit measuring, its correlation with the results of self-reports on different SOA intervals, connection of implicit measuring with emotional valence of episodic events of participants and other indexes, presenting a contribution to the decision of implicit measuring application problem for study of different social constructs

Keywords: Ethnic attitudes, explicit method, implicit method, priming.

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4038 Curing Methods Yield Multiple Refractive Index of Benzocyclobutene Polymer Film

Authors: N.A.M. Yahya, W.H. Lim, S.W. Phang, H. Ahmad, R. Zakaria, F.R. Mahamd Adikan

Abstract:

Refractive index control of benzocyclobutene (BCB 4024-40) is achieved by facilitating different conditions during the thermal curing of BCB film. Refractive index (RI) change of 1.49% is obtained with curing of BCB film using an oven, while the RI change is 0.1% when the BCB is cured using a hotplate. The two different curing methods exhibit a temperature dependent refractive index change of the BCB photosensitive polymer. By carefully controlling the curing conditions, multiple layers of BCB with different RI can be fabricated, which can then be applied in the fabrication of optical waveguides.

Keywords: BCB 4024-40, curing method, multiple refractiveindex, polymers.

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4037 A Review on Application of Waste Tire in Concrete

Authors: M. A. Yazdi, J. Yang, L. Yihui, H. Su

Abstract:

The application of recycle waste tires into civil engineering practices, namely asphalt paving mixtures and cementbased materials has been gaining ground across the world. This review summarizes and compares the recent achievements in the area of plain rubberized concrete (PRC), in details. Different treatment methods have been discussed to improve the performance of rubberized Portland cement concrete. The review also includes the effects of size and amount of tire rubbers on mechanical and durability properties of PRC. The microstructure behaviour of the rubberized concrete was detailed.

Keywords: Waste rubber aggregates, Microstructure, Treatment methods, Size and content effects.

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4036 PM Electrical Machines Diagnostic - Methods Selected

Authors: M. Barański

Abstract:

This paper presents a several diagnostic methods designed to electrical machinesespecially for permanent magnets (PM) machines. Those machines are commonly used in small wind and water systems and vehicles drives.Thosemethodsare preferred by the author in periodic diagnostic of electrical machines. The special attentionshould be paid to diagnostic method of turn-to-turn insulation and vibrations. Both of those methodswere createdinInstitute of Electrical Drives and MachinesKomel. The vibration diagnostic method is the main thesis of author’s doctoral dissertation. This is method of determination the technical condition of PM electrical machine basing on its own signals is the subject of patent application No P.405669. Specific structural properties of machines excited by permanent magnets are used in this method - electromotive force (EMF) generated due to vibrations. There was analysed number of publications which describe vibration diagnostic methods and tests of electrical machines with permanent magnets and there was no method found to determine the technical condition of such machine basing on their own signals.

Keywords: Electrical vehicle, generator, main insulation, permanent magnet, thermography, turn-to- traction drive, turn insulation, vibrations.

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4035 A Comparison of Some Splines-Based Methods for the One-dimensional Heat Equation

Authors: Joan Goh, Ahmad Abd. Majid, Ahmad Izani Md. Ismail

Abstract:

In this paper, collocation based cubic B-spline and extended cubic uniform B-spline method are considered for solving one-dimensional heat equation with a nonlocal initial condition. Finite difference and θ-weighted scheme is used for time and space discretization respectively. The stability of the method is analyzed by the Von Neumann method. Accuracy of the methods is illustrated with an example. The numerical results are obtained and compared with the analytical solutions.

Keywords: Heat equation, Collocation based, Cubic Bspline, Extended cubic uniform B-spline.

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4034 Personnel Selection Based on Step-Wise Weight Assessment Ratio Analysis and Multi-Objective Optimization on the Basis of Ratio Analysis Methods

Authors: Emre Ipekci Cetin, Ebru Tarcan Icigen

Abstract:

Personnel selection process is considered as one of the most important and most difficult issues in human resources management. At the stage of personnel selection, the applicants are handled according to certain criteria, the candidates are dealt with, and efforts are made to select the most appropriate candidate. However, this process can be more complicated in terms of the managers who will carry out the staff selection process. Candidates should be evaluated according to different criteria such as work experience, education, foreign language level etc. It is crucial that a rational selection process is carried out by considering all the criteria in an integrated structure. In this study, the problem of choosing the front office manager of a 5 star accommodation enterprise operating in Antalya is addressed by using multi-criteria decision-making methods. In this context, SWARA (Step-wise weight assessment ratio analysis) and MOORA (Multi-Objective Optimization on the basis of ratio analysis) methods, which have relatively few applications when compared with other methods, have been used together. Firstly SWARA method was used to calculate the weights of the criteria and subcriteria that were determined by the business. After the weights of the criteria were obtained, the MOORA method was used to rank the candidates using the ratio system and the reference point approach. Recruitment processes differ from sector to sector, from operation to operation. There are a number of criteria that must be taken into consideration by businesses in accordance with the structure of each sector. It is of utmost importance that all candidates are evaluated objectively in the framework of these criteria, after these criteria have been carefully selected in the selection of suitable candidates for employment. In the study, staff selection process was handled by using SWARA and MOORA methods together.

Keywords: Accommodation establishments, human resource management, MOORA, multi criteria decision making, SWARA.

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4033 Ensembling Adaptively Constructed Polynomial Regression Models

Authors: Gints Jekabsons

Abstract:

The approach of subset selection in polynomial regression model building assumes that the chosen fixed full set of predefined basis functions contains a subset that is sufficient to describe the target relation sufficiently well. However, in most cases the necessary set of basis functions is not known and needs to be guessed – a potentially non-trivial (and long) trial and error process. In our research we consider a potentially more efficient approach – Adaptive Basis Function Construction (ABFC). It lets the model building method itself construct the basis functions necessary for creating a model of arbitrary complexity with adequate predictive performance. However, there are two issues that to some extent plague the methods of both the subset selection and the ABFC, especially when working with relatively small data samples: the selection bias and the selection instability. We try to correct these issues by model post-evaluation using Cross-Validation and model ensembling. To evaluate the proposed method, we empirically compare it to ABFC methods without ensembling, to a widely used method of subset selection, as well as to some other well-known regression modeling methods, using publicly available data sets.

Keywords: Basis function construction, heuristic search, modelensembles, polynomial regression.

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4032 Assessment Methods for Surgical Skill

Authors: Siti Nor Zawani Ahmmad, Eileen Su Lee Ming, Yeong Che Fai, Fauzan Khairi bin Che Harun

Abstract:

The increasingly sophisticated technologies have now been able to provide assistance for surgeons to improve surgical performance through various training programs. Equally important to learning skills is the assessment method as it determines the learning and technical proficiency of a trainee. A consistent and rigorous assessment system will ensure that trainees acquire the specific level of competency prior to certification. This paper reviews the methods currently in use for assessment of surgical skill and some modern techniques using computer-based measurements and virtual reality systems for more quantitative measurements

Keywords: assessment, surgical skill, checklist, global rating, virtual reality

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4031 Non-Destructive Evaluation of Launch Tube Welds with Radiography

Authors: Tosapolporn Pornpibunsompop

Abstract:

The non-destructive testing of launch tube weld with radiography was investigated and evaluated with AWS D1.1 standard. The paper started with preparation of launch tube and radiographic inspection. X-Ray inspection then was done and gotten the result. The judgment of inspection results were concluded by certified person and finally, the evaluation with AWS D1.1 standard was conducted as well. The result shown that weld position P1 was not conformed to AWS D1.1 which allowed size of incomplete penetration did not exceed 4 mm. The other welds were corresponded to as mentioned standard. Additionally, the corrective actions for incomplete penetration either provided for future actions.

Keywords: Non-destructive evaluation, Weld, Launch tube, Radiography

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4030 Dynamic Bayesian Networks Modeling for Inferring Genetic Regulatory Networks by Search Strategy: Comparison between Greedy Hill Climbing and MCMC Methods

Authors: Huihai Wu, Xiaohui Liu

Abstract:

Using Dynamic Bayesian Networks (DBN) to model genetic regulatory networks from gene expression data is one of the major paradigms for inferring the interactions among genes. Averaging a collection of models for predicting network is desired, rather than relying on a single high scoring model. In this paper, two kinds of model searching approaches are compared, which are Greedy hill-climbing Search with Restarts (GSR) and Markov Chain Monte Carlo (MCMC) methods. The GSR is preferred in many papers, but there is no such comparison study about which one is better for DBN models. Different types of experiments have been carried out to try to give a benchmark test to these approaches. Our experimental results demonstrated that on average the MCMC methods outperform the GSR in accuracy of predicted network, and having the comparable performance in time efficiency. By proposing the different variations of MCMC and employing simulated annealing strategy, the MCMC methods become more efficient and stable. Apart from comparisons between these approaches, another objective of this study is to investigate the feasibility of using DBN modeling approaches for inferring gene networks from few snapshots of high dimensional gene profiles. Through synthetic data experiments as well as systematic data experiments, the experimental results revealed how the performances of these approaches can be influenced as the target gene network varies in the network size, data size, as well as system complexity.

Keywords: Genetic regulatory network, Dynamic Bayesian network, GSR, MCMC.

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4029 Solutions to Probabilistic Constrained Optimal Control Problems Using Concentration Inequalities

Authors: Tomoaki Hashimoto

Abstract:

Recently, optimal control problems subject to probabilistic constraints have attracted much attention in many research field. Although probabilistic constraints are generally intractable in optimization problems, several methods haven been proposed to deal with probabilistic constraints. In most methods, probabilistic constraints are transformed to deterministic constraints that are tractable in optimization problems. This paper examines a method for transforming probabilistic constraints into deterministic constraints for a class of probabilistic constrained optimal control problems.

Keywords: Optimal control, stochastic systems, discrete-time systems, probabilistic constraints.

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4028 FILMS based ANC System – Evaluation and Practical Implementation

Authors: Branislav Vuksanović, Dragana Nikolić

Abstract:

This paper describes the implementation and testing of a multichannel active noise control system (ANCS) based on the filtered-inverse LMS (FILMS) algorithm. The FILMS algorithm is derived from the well-known filtered-x LMS (FXLMS) algorithm with the aim to improve the rate of convergence of the multichannel FXLMS algorithm and to reduce its computational load. Laboratory setup and techniques used to implement this system efficiently are described in this paper. Experiments performed in order to test the performance of the FILMS algorithm are discussed and the obtained results presented.

Keywords: Active noise control, adaptive filters, inverse filters, LMS algorithm, FILMS algorithm.

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4027 Promoting a Strategic Plan in the University Environment

Authors: Frantisek Jezek, Jan Sedlacek

Abstract:

This paper is concerned with the role strategic management plays in higher education and the methods it entails. Using the University of West Bohemia and the Czech Republic as examples, the paper describes the methods used in furthering strategic objectives within institutions and their different parts (faculties, institutes). The nature of the demands faced by the university dictates the need for a strategic framework which defines the basic objectives and parameters of tertiary education and research in a local, regional and national context. Sharing strategies with a wider range of actors (universities, cities, regions, the practical sphere) is key to laying the foundations for more efficient cooperation.

Keywords: Strategy, strategic plan, university, university environment.

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4026 Analysis of Self Excited Induction Generator using Particle Swarm Optimization

Authors: Hassan E. A. Ibrahim, Mohamed F. Serag

Abstract:

In this paper, Novel method, Particle Swarm Optimization (PSO) algorithm, based technique is proposed to estimate and analyze the steady state performance of self-excited induction generator (SEIG). In this novel method the tedious job of deriving the complex coefficients of a polynomial equation and solving it, as in previous methods, is not required. By comparing the simulation results obtained by the proposed method with those obtained by the well known mathematical methods, a good agreement between these results is obtained. The comparison validates the effectiveness of the proposed technique.

Keywords: Evolution theory, MATLAB, optimization, PSO, SEIG.

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4025 Influence of Hydraulic Hysteresis on Effective Stress in Unsaturated Clay

Authors: Anuchit Uchaipichat

Abstract:

A comprehensive program of laboratory testing on a compacted kaolin in a modified triaxial cell was perform to investigate the influence of hydraulic hysteresis on effective stress in unsaturated soils. The test data are presented on a range of constant suction shear tests along wetting and drying paths. The values of effective stress parameter χ at different matric suction were determined using the test results. The effect of hydraulic hysteresis phenomenon on the effective stress was observed. The values of effective stress parameter χ obtained from the experiments were compared with those obtained from the expressions proposed in literature.

Keywords: Unsaturated soils, Hydraulic hysteresis, Effectivestress

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4024 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.

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