Academic Journal
Optimization distribution of activity based costing using agent based technologies
| Τίτλος: | Optimization distribution of activity based costing using agent based technologies |
|---|---|
| Συγγραφείς: | Ginoglou, Dimitrios |
| Στοιχεία εκδότη: | University of Piraeus. International Strategic Management Association |
| Έτος έκδοσης: | 2010 |
| Συλλογή: | University of Malta: OAR@UM / L-Università ta' Malta |
| Θεματικοί όροι: | Multiagent systems, Problem solving -- Data processing, Negotiation in business |
| Περιγραφή: | The article describes a distribution of cost with base the activities that will result from the negotiations with the salesmen with base the use agent based technology. The purpose is to solve the optimization problem, taking into account constraints such as the salesmen capacity and income increase in a uniform way and the company’s turnover increase. In this approach a Sales schedule (ABC activity costing) is developed dynamically by all of the concerned participants. The negotiation methodology used allows agents to negotiate with other agents in a certain geographical area based on their sales capacity, commission percentage and the area’s sales turnover. A simulation model based on Repast3 has been developed to evaluate the algorithm accuracy and the system’s convergence. By executing this prototype with various utility functions, interesting results have been achieved showing a convergence in total company’s turnover, salesmen capacity and salesman income. ; peer-reviewed |
| Τύπος εγγράφου: | article in journal/newspaper |
| Γλώσσα: | English |
| Relation: | https://www.um.edu.mt/library/oar//handle/123456789/32311 |
| Διαθεσιμότητα: | https://www.um.edu.mt/library/oar//handle/123456789/32311 |
| Rights: | info:eu-repo/semantics/openAccess ; The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. |
| Αριθμός Καταχώρησης: | edsbas.1300C690 |
| Βάση Δεδομένων: | BASE |
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