| Tekijä: | Babad, Y. Balachandran, B. |
| Otsikko: | Cost driver optimization in activity-based costing |
| Lehti: | Accounting Review
1993 : JUL, VOL. 68:3, p. 563-575 |
| Asiasana: | OPTIMIZATION COSTS MANAGEMENT |
| Kieli: | eng |
| Tiivistelmä: | In this article, the authors provide an optimization model that balances savings in information processing costs with loss of accuracy. The authors show how to determine the number of drivers, and identify the representative cost drivers. The model is formulated as an integer program and is solved efficiently by using a composite greedy algorithm. The algorithm also identifies a priority order, according to which low-priority and relatively insignificant activities with their associated drivers will be combined to save costs without sacrificing much accuracy. |
SCIMA