Kostakis, H.; Sarigiannidis, C.; Boutsinas, B.; Varvakis, K. - In: International Journal of Accounting and Information … 16 (2008) July, pp. 25-35
Purpose – This paper aims to present a methodology for activity-based costing, which combines simulation modeling and association rule mining, one of the core data-mining techniques. The objective of the proposed methodology is to deal with the problem of defining cost drivers....