Search results for: time-integration methods
2415 Classification and Analysis of Risks in Software Engineering
Authors: Hooman Hoodat, Hassan Rashidi
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Despite various methods that exist in software risk management, software projects have a high rate of failure. When complexity and size of the projects are increased, managing software development becomes more difficult. In these projects the need for more analysis and risk assessment is vital. In this paper, a classification for software risks is specified. Then relations between these risks using risk tree structure are presented. Analysis and assessment of these risks are done using probabilistic calculations. This analysis helps qualitative and quantitative assessment of risk of failure. Moreover it can help software risk management process. This classification and risk tree structure can apply to some software tools.
Keywords: Risk analysis, risk assessment, risk classification, risk tree.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 90312414 Conceptual Design of Aeroelastic Demonstrator for Whirl Flutter Simulation
Authors: J. Cecrdle, J. Malecek
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This paper deals with the conceptual design of the new aeroelastic demonstrator for the whirl flutter simulation. The paper gives a theoretical background of the whirl flutter phenomenon and describes the events of the whirl flutter occurrence in the aerospace practice. The second part is focused on the experimental research of the whirl flutter on aeroelastic similar models. Finally the concept of the new aeroelastic demonstrator is described. The demonstrator represents the wing and engine of the twin turboprop commuter aircraft including a driven propeller. It allows the changes of the main structural parameters influencing the whirl flutter stability characteristics. It is intended for the experimental investigation of the whirl flutter in the wind tunnel. The results will be utilized for validation of analytical methods and software tools.Keywords: aeroelasticity, flutter, whirl flutter, W-WING demonstrator
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 30952413 A Metric Framework for Analysis of Quality of Object Oriented Design
Authors: Amandeep Kaur, Satwinder Singh, Dr. K. S. Kahlon
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The impact of OO design on software quality characteristics such as defect density and rework by mean of experimental validation. Encapsulation, inheritance, polymorphism, reusability, Data hiding and message-passing are the major attribute of an Object Oriented system. In order to evaluate the quality of an Object oriented system the above said attributes can act as indicators. The metrics are the well known quantifiable approach to express any attribute. Hence, in this paper we tried to formulate a framework of metrics representing the attributes of object oriented system. Empirical Data is collected from three different projects based on object oriented paradigms to calculate the metrics.Keywords: Object Oriented, Software metrics, Methods, Attributes, cohesion, coupling, Inheritance.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 19392412 Design of Buffer Management for Industry to Avoid Sensor Data- Conflicts
Authors: Dae-ho Won, Jong-wook Hong, Yeon-Mo Yang, Jinung An
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To reduce accidents in the industry, WSNs(Wireless Sensor networks)- sensor data is used. WSNs- sensor data has the persistence and continuity. therefore, we design and exploit the buffer management system that has the persistence and continuity to avoid and delivery data conflicts. To develop modules, we use the multi buffers and design the buffer management modules that transfer sensor data through the context-aware methods.Keywords: safe management system, buffer management, context-aware, input data stream
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15542411 Ordinary Differential Equations with Inverted Functions
Authors: Thomas Kampke
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Equations with differentials relating to the inverse of an unknown function rather than to the unknown function itself are solved exactly for some special cases and numerically for the general case. Invertibility combined with differentiability over connected domains forces solutions always to be monotone. Numerical function inversion is key to all solution algorithms which either are of a forward type or a fixed point type considering whole approximate solution functions in each iteration. The given considerations are restricted to ordinary differential equations with inverted functions (ODEIs) of first order. Forward type computations, if applicable, admit consistency of order one and, under an additional accuracy condition, convergence of order one.
Keywords: Euler method, fixed points, golden section, multi-step procedures, Runge Kutta methods.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14482410 Design of Saddle Support for Horizontal Pressure Vessel
Authors: Vinod Kumar, Navin Kumar, Surjit Angra, Prince Sharma
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This paper presents the design analysis of saddle support of a horizontal pressure vessel. Since saddle have the vital role to support the pressure vessel and to maintain its stability, it should be designed in such a way that it can afford the vessel load and internal pressure of the vessel due to liquid contained in the vessel. A model of horizontal pressure vessel and saddle support is created in ANSYS. Stresses are calculated using mathematical approach and ANSYS software. The analysis reveals the zone of high localized stress at the junction part of the pressure vessel and saddle support due to operating conditions. The results obtained by both the methods are compared with allowable stress value for safe designing.
Keywords: ANSYS, Pressure Vessel, Saddle, Support.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 261442409 Statistical Analysis of Interferon-γ for the Effectiveness of an Anti-Tuberculous Treatment
Authors: Shishen Xie, Yingda L. Xie
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Tuberculosis (TB) is a potentially serious infectious disease that remains a health concern. The Interferon Gamma Release Assay (IGRA) is a blood test to find out if an individual is tuberculous positive or negative. This study applies statistical analysis to the clinical data of interferon-gamma levels of seventy-three subjects who diagnosed pulmonary TB in an anti-tuberculous treatment. Data analysis is performed to determine if there is a significant decline in interferon-gamma levels for the subjects during a period of six months, and to infer if the anti-tuberculous treatment is effective.Keywords: Data analysis, interferon gamma release assay, statistical methods, tuberculosis infection.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 19562408 A Design-Based Cohesion Metric for Object-Oriented Classes
Authors: Jehad Al Dallal
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Class cohesion is an important object-oriented software quality attribute. It indicates how much the members in a class are related. Assessing the class cohesion and improving the class quality accordingly during the object-oriented design phase allows for cheaper management of the later phases. In this paper, the notion of distance between pairs of methods and pairs of attribute types in a class is introduced and used as a basis for introducing a novel class cohesion metric. The metric considers the methodmethod, attribute-attribute, and attribute-method direct interactions. It is shown that the metric gives more sensitive values than other well-known design-based class cohesion metrics.Keywords: Object-oriented software quality, object-orienteddesign, class cohesion.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 22682407 Denoising and Compression in Wavelet Domainvia Projection on to Approximation Coefficients
Authors: Mario Mastriani
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We describe a new filtering approach in the wavelet domain for image denoising and compression, based on the projections of details subbands coefficients (resultants of the splitting procedure, typical in wavelet domain) onto the approximation subband coefficients (much less noisy). The new algorithm is called Projection Onto Approximation Coefficients (POAC). As a result of this approach, only the approximation subband coefficients and three scalars are stored and/or transmitted to the channel. Besides, with the elimination of the details subbands coefficients, we obtain a bigger compression rate. Experimental results demonstrate that our approach compares favorably to more typical methods of denoising and compression in wavelet domain.
Keywords: Compression, denoising, projections, wavelets.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16152406 Design and Implementation of Optimal Winner Determination Algorithm in Combinatorial e- Auctions
Authors: S. Khanpour, A. Movaghar
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The one of best robust search technique on large scale search area is heuristic and meta heuristic approaches. Especially in issue that the exploitation of combinatorial status in the large scale search area prevents the solution of the problem via classical calculating methods, so such problems is NP-complete. in this research, the problem of winner determination in combinatorial auctions have been formulated and by assessing older heuristic functions, we solve the problem by using of genetic algorithm and would show that this new method would result in better performance in comparison to other heuristic function such as simulated annealing greedy approach.Keywords: Bids, genetic algorithm, heuristic, metaheuristic, simulated annealing greedy.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 17872405 Discrete Element Modeling on Bearing Capacity Problems
Authors: N. Li, Y. M. Cheng
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In this paper, the classical bearing capacity problem is re-considered from discrete element analysis. In the discrete element approach, the bearing capacity problem is considered from the elastic stage to plastic stage to rupture stage (large displacement). The bearing capacity failure mechanism of a strip footing on soil is investigated, and the influence of micro-parameters on the bearing capacity of soil is also observed. It is found that the distinct element method (DEM) gives very good visualized results, and basically coincides well with that derived by the classical methods.
Keywords: Bearing capacity, distinct element method, failure mechanism, large displacement.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14902404 Innovative Methods of Improving Train Formation in Freight Transport
Authors: Jaroslav Masek, Juraj Camaj, Eva Nedeliakova
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The paper is focused on the operational model for transport the single wagon consignments on railway network by using two different models of train formation. The paper gives an overview of possibilities of improving the quality of transport services. Paper deals with two models used in problematic of train formatting - time continuously and time discrete. By applying these models in practice, the transport company can guarantee a higher quality of service and expect increasing of transport performance. The models are also applicable into others transport networks. The models supplement a theoretical problem of train formation by new ways of looking to affecting the organization of wagon flows.Keywords: Train formation, wagon flows, marshalling yard, railway technology.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 20132403 Crude Oil Price Prediction Using LSTM Networks
Authors: Varun Gupta, Ankit Pandey
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Crude oil market is an immensely complex and dynamic environment and thus the task of predicting changes in such an environment becomes challenging with regards to its accuracy. A number of approaches have been adopted to take on that challenge and machine learning has been at the core in many of them. There are plenty of examples of algorithms based on machine learning yielding satisfactory results for such type of prediction. In this paper, we have tried to predict crude oil prices using Long Short-Term Memory (LSTM) based recurrent neural networks. We have tried to experiment with different types of models using different epochs, lookbacks and other tuning methods. The results obtained are promising and presented a reasonably accurate prediction for the price of crude oil in near future.
Keywords: Crude oil price prediction, deep learning, LSTM, recurrent neural networks.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 37122402 Mineral Activator and Physical Characteristics of Slag Cement at Anhydrous and Hydrated States
Authors: A. Naceri, M. S. Bouglada, P. Grosseau
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The setting agent Ca(OH)2 for activation of slag cement is used in the proportions of 0%, 2%, 4%, 6%, 8% and 10% by various methods (substitution and addition by mass of slag cement). The physical properties of slag cement activated by the calcium hydroxide at anhydrous and hydrated states (fineness, particle size distribution, consistency of the cement pastes and setting times) were studied. The activation method by the mineral activator of slag cement (latent hydraulicity) accelerates the hydration process and reduces the setting times of the cement activated.Keywords: Mineral activator, slag cement, Anhydrous and hydrated states, physical characteristics.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 19062401 Multi-Focus Image Fusion Using SFM and Wavelet Packet
Authors: Somkait Udomhunsakul
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In this paper, a multi-focus image fusion method using Spatial Frequency Measurements (SFM) and Wavelet Packet was proposed. The proposed fusion approach, firstly, the two fused images were transformed and decomposed into sixteen subbands using Wavelet packet. Next, each subband was partitioned into sub-blocks and each block was identified the clearer regions by using the Spatial Frequency Measurement (SFM). Finally, the recovered fused image was reconstructed by performing the Inverse Wavelet Transform. From the experimental results, it was found that the proposed method outperformed the traditional SFM based methods in terms of objective and subjective assessments.
Keywords: Multi-focus image fusion, Wavelet Packet, Spatial Frequency Measurement.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16142400 Element-Independent Implementation for Method of Lagrange Multipliers
Authors: Gil-Eon Jeong, Sung-Kie Youn, K. C. Park
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Treatment for the non-matching interface is an important computational issue. To handle this problem, the method of Lagrange multipliers including classical and localized versions are the most popular technique. It essentially imposes the interface compatibility conditions by introducing Lagrange multipliers. However, the numerical system becomes unstable and inefficient due to the Lagrange multipliers. The interface element-independent formulation that does not include the Lagrange multipliers can be obtained by modifying the independent variables mathematically. Through this modification, more efficient and stable system can be achieved while involving equivalent accuracy comparing with the conventional method. A numerical example is conducted to verify the validity of the presented method.Keywords: Element-independent formulation, non-matching interface, interface coupling, methods of Lagrange multipliers.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 11832399 Comparison of Machine Learning and Deep Learning Algorithms for Automatic Classification of 80 Different Pollen Species
Authors: Endrick Barnacin, Jean-Luc Henry, Jimmy Nagau, Jack Molinié
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Palynology is a field of interest in many disciplines due to its multiple applications: chronological dating, climatology, allergy treatment, and honey characterization. Unfortunately, the analysis of a pollen slide is a complicated and time consuming task that requires the intervention of experts in the field, which are becoming increasingly rare due to economic and social conditions. In this context, the automation of this task is urgent. In this work, we compare classical feature extraction methods (Shape, GLCM, LBP, and others) and Deep Learning (CNN and Transfer Learning) to perform a recognition task over 80 regional pollen species. It has been found that the use of Transfer Learning seems to be more precise than the other approaches.
Keywords: Image segmentation, stuck particles separation, Sobel operator, thresholding.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2012398 Musical Instrument Classification Using Embedded Hidden Markov Models
Authors: Ehsan Amid, Sina Rezaei Aghdam
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In this paper, a novel method for recognition of musical instruments in a polyphonic music is presented by using an embedded hidden Markov model (EHMM). EHMM is a doubly embedded HMM structure where each state of the external HMM is an independent HMM. The classification is accomplished for two different internal HMM structures where GMMs are used as likelihood estimators for the internal HMMs. The results are compared to those achieved by an artificial neural network with two hidden layers. Appropriate classification accuracies were achieved both for solo instrument performance and instrument combinations which demonstrates that the new approach outperforms the similar classification methods by means of the dynamic of the signal.Keywords: hidden Markov model (HMM), embedded hidden Markov models (EHMM), MFCC, musical instrument.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18912397 Efficient Alias-free Level Crossing Sampling
Authors: Negar Riazifar, Nigel G. Stocks
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This paper proposes strategies in level crossing (LC) sampling and reconstruction that provide alias-free high-fidelity signal reconstruction for speech signals without exponentially increasing sample number with increasing bit-depth. We introduce methods in LC sampling that reduce the sampling rate close to the Nyquist frequency even for large bit-depth. The results indicate that larger variation in the sampling intervals leads to alias-free sampling scheme; this is achieved by either reducing the bit-depth or adding a jitter to the system for high bit-depths. In conjunction with windowing, the signal is reconstructed from the LC samples using an efficient Toeplitz reconstruction algorithm.
Keywords: Alias-free, level crossing sampling, spectrum, trigonometric polynomial.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3152396 A Comparative Study of Virus Detection Techniques
Authors: Sulaiman Al Amro, Ali Alkhalifah
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The growing number of computer viruses and the detection of zero day malware have been the concern for security researchers for a large period of time. Existing antivirus products (AVs) rely on detecting virus signatures which do not provide a full solution to the problems associated with these viruses. The use of logic formulae to model the behaviour of viruses is one of the most encouraging recent developments in virus research, which provides alternatives to classic virus detection methods. In this paper, we proposed a comparative study about different virus detection techniques. This paper provides the advantages and drawbacks of different detection techniques. Different techniques will be used in this paper to provide a discussion about what technique is more effective to detect computer viruses.Keywords: Computer viruses, virus detection, signature-based, behaviour-based, heuristic-based.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 45972395 Improving the Quality of Transport Management Services with Fuzzy Signatures
Authors: Csaba I. Hencz, István Á. Harmati
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Nowadays the significance of road transport is gradually increasing. All transport companies are working in the same external environment where the speed of transport is defined by traffic rules. The main objective is to accelerate the speed of service and it is only dependent on the individual abilities of the managing members. These operational control units make decisions quickly (in a typically experiential and/or intuitive way). For this reason, support for these decisions is an important task. Our goal is to create a decision support model based on fuzzy signatures that can assist the work of operational management automatically. If the model sets parameters properly, the management of transport could be more economical and efficient.
Keywords: Freight transport, decision support, information handling, fuzzy methods.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 8162394 Multiscale Analysis and Change Detection Based on a Contrario Approach
Authors: F.Katlane, M.S.Naceur, M.A.Loghmari
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Automatic methods of detecting changes through satellite imaging are the object of growing interest, especially beca²use of numerous applications linked to analysis of the Earth’s surface or the environment (monitoring vegetation, updating maps, risk management, etc...). This work implemented spatial analysis techniques by using images with different spatial and spectral resolutions on different dates. The work was based on the principle of control charts in order to set the upper and lower limits beyond which a change would be noted. Later, the a contrario approach was used. This was done by testing different thresholds for which the difference calculated between two pixels was significant. Finally, labeled images were considered, giving a particularly low difference which meant that the number of “false changes” could be estimated according to a given limit.Keywords: multi-scale, a contrario approach, significantthresholds, change detection.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14652393 The Prospect of Producing Hydrogen by Electrolysis of Idle Discharges of Water from Reservoirs and Recycling of Waste-Gas Condensates
Authors: Inom Sh. Normatov, Nurmakhmad Shermatov, Rajabali Barotov, Rano Eshankulova
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The results of the studies for the hydrogen production by the application of water electrolysis and plasma-chemical processing of gas condensate-waste of natural gas production methods are presented. Thin coating covers the electrode surfaces in the process of water electrolysis. Therefore, water for electrolysis was first exposed to electrosedimentation. The threshold voltage is shifted to a lower value compared with the use of electrodes made of stainless steel. At electrolysis of electrosedimented water by use of electrodes from stainless steel, a significant amount of hydrogen is formed. Pyrolysis of gas condensates in the atmosphere of a nitrogen was followed by the formation of acetylene (3-7 vol.%), ethylene (4-8 vol.%), and pyrolysis carbon (10-15 wt.%).
Keywords: Electrolyze, gas condensate, hydrogen, pyrolysis.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 10442392 Fuzzy Based Problem-Solution Data Structureas a Data Oriented Model for ABS Controlling
Authors: Ahmad Habibizad Navin, Mehdi Naghian Fesharaki, Mohamad Teshnelab, Ehsan Shahamatnia
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The anti-lock braking systems installed on vehicles for safe and effective braking, are high-order nonlinear and timevariant. Using fuzzy logic controllers increase efficiency of such systems, but impose a high computational complexity as well. The main concept introduced by this paper is reducing computational complexity of fuzzy controllers by deploying problem-solution data structure. Unlike conventional methods that are based on calculations, this approach is based on data oriented modeling.Keywords: ABS, Fuzzy controller, PSDS, Time-Memory tradeoff, Data oriented modeling.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 17362391 Highly Accurate Tennis Ball Throwing Machine with Intelligent Control
Authors: Ferenc Kovács, Gábor Hosszú
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The paper presents an advanced control system for tennis ball throwing machines to improve their accuracy according to the ball impact points. A further advantage of the system is the much easier calibration process involving the intelligent solution of the automatic adjustment of the stroking parameters according to the ball elasticity, the self-calibration, the use of the safety margin at very flat strokes and the possibility to placing the machine to any position of the half court. The system applies mathematical methods to determine the exact ball trajectories and special approximating processes to access all points on the aimed half court.Keywords: Control system, robot programming, robot control, sports equipment, throwing machine.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 41832390 Investigation of Stability of Functionally Graded Material when Encountering Periodic Loading
Authors: M. Amiri
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In this work, functionally graded materials (FGMs), subjected to loading, which varies with time has been studied. The material properties of FGM are changing through the thickness of material as power law distribution. The conical shells have been chosen for this study so in the first step capability equations for FGM have been obtained. With Galerkin method, these equations have been replaced with time dependant differential equations with variable coefficient. These equations have solved for different initial conditions with variation methods. Important parameters in loading conditions are semi-vertex angle, external pressure and material properties. Results validation has been done by comparison between with those in previous studies of other researchers.
Keywords: Impulsive semi-vertex angle, loading, functionally graded materials, composite material.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 12032389 The State-of-Art Environmental Impact Assessment: An Overview
Authors: Tsolmon Tumenjargal, Muhammad Hassan Khalil, Wu Yao Guo
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The research on the effectiveness of environmental assessment (EA) is a milestone effort to evaluate the state of the field, including many contributors related with a lot of countries since more than two decades. In the 1960s, there was a surge of interest between modern industrialized countries over unexpected opposite effects of technical invention. The interest led to choice of approaches for assessing and prediction the impressions of technology and advancement for social and economic, state health and safety, solidity and the circumstances. These are consisting of risk assessment, technology assessment, environmental impact assessment and costbenefit analysis. In this research contribution, the authors have described the research status for environmental assessment in cumulative environmental system. This article discusses the methods for cumulative effect assessment (CEA).
Keywords: Cumulative effect assessment, Environmental impact assessment.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 17012388 Evolutionary Search Techniques to Solve Set Covering Problems
Authors: Darwin Gouwanda, S. G. Ponnambalam
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Set covering problem is a classical problem in computer science and complexity theory. It has many applications, such as airline crew scheduling problem, facilities location problem, vehicle routing, assignment problem, etc. In this paper, three different techniques are applied to solve set covering problem. Firstly, a mathematical model of set covering problem is introduced and solved by using optimization solver, LINGO. Secondly, the Genetic Algorithm Toolbox available in MATLAB is used to solve set covering problem. And lastly, an ant colony optimization method is programmed in MATLAB programming language. Results obtained from these methods are presented in tables. In order to assess the performance of the techniques used in this project, the benchmark problems available in open literature are used.Keywords: Set covering problem, genetic algorithm, ant colony optimization, LINGO.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 36292387 The Design of a Die for the Processing of Aluminum through Equal Channel Angular Pressing
Authors: P. G. F. Siqueira, N. G. S. Almeida, P. M. A. Stemler, P. R. Cetlin, M. T. P. Aguilar
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The processing of metals through Equal Channel Angular Pressing (ECAP) leads to their remarkable strengthening. The ECAP dies control the amount of strain imposed on the material through its geometry, especially through the angle between the die channels, and thus the microstructural and mechanical properties evolution of the material. The present study describes the design of an ECAP die whose utilization and maintenance are facilitated, and that also controls the eventual undesired flow of the material during processing. The proposed design was validated through numerical simulations procedures using commercial software. The die was manufactured according to the present design and tested. Tests using aluminum alloys also indicated to be suitable for the processing of higher strength alloys.
Keywords: ECAP, mechanical design, numerical methods, SPD.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 7862386 Activity-Based Costing in the Hospitality Industry: A Case Study in a Hotel
Authors: Bita Mashayekhi, Mohammad Ara
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The purpose of this study is to provide some empirical evidence about implementing Activity-Based Costing (ABC) in the hospitality industry in Iran. For this purpose, we consider the Tabriz International Hotel as our sample hotel and then gather the relevant data from its cost accounting system in 2012. Then, we use ABC as our costing method and compare the cost of each service unit with that cost which had been extracted for the traditional costing method. The results show a different cost per unit for two methods. Also, because of its more precise and detailed provided information, an ABC system facilitates the decision-making process for managers on decisions related to profitability analysis, budgeting, pricing, and so on.
Keywords: Activity-based costing, activity, cost driver, hospitality industry.
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