Application of hybrid genetic algorithm and neural network approach The activity-based costing
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2013, Vol 7, Issue 12
Abstract
ABC system is one of the new costing systems of products and services that can be associated with a process costing system in order to obtain more information about the costs and decisions used. This system uses appropriate methods of the effects of technological change, complexity and specific features of each product in order to calculate the cost.The main purpose of the costing method is to determine the Mbnaly activity cost drivers for production process. Cost drivers can be defined as a factor that controls the production cost of an activity or a change. ABC systems provide managers with accurate information on activity-based costing system to determine the costs and cost drivers in manufacturing activities and services have been designed.According to surveys carried out on genetic algorithms and neural networks in Mbnaly up costing the following hypotheses have been developed:A) between genetic algorithms and neural networks in the Mbnaly up costing a significant relationship exists.B) The general criteria for the identification of genetic algorithms can be optimized stimulus spending.C) neural networks, linear relationships for allocating indirect costs to products can cause nonlinear behavior.The result for the above hypothesis by examining the OTC during 2003 to 2010 has been reviewed and industrial pipe Co. Farassan For example, during the following results have been .will not been approved . It is suggested that the genetic algorithm uses the company because it will lead to lower overhead costs .In the course of this study there are some limitations , including : 1 ) lack of familiarity with genetic algorithm and neural network analysis 2 ) lack of cooperation . 3) fundamental limitation in the way companies are costing accounting system
Authors and Affiliations
Mohamadreza Karimipoya| Department of Accounting, Hamedan Branch, Islamic Azad University, Hamedan, Iran, email: Mkp1386@gmail.com, Yadollah Hokmisefat| Department of Accounting, Hamedan Branch, Islamic Azad University, Hamedan, Iran, Jafar Zarin| Department of Accounting, Payam Noor University, Tehran, Iran
Keywords
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