Optimization Distribution Of Activity Based Costing Using Agent Based Technologies
AbstractThe 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.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by European Research Studies Journal in its journal European Research Studies Journal.
Volume (Year): XIII (2010)
Issue (Month): 3 ()
Contact details of provider:
Web page: http://www.ersj.eu/
ABC Cost Method; Sales Departments; Agents; Cooperative Distributed Problem Solving; Multi-Agent Systems; Compensatory Negotiation Methodology;
Find related papers by JEL classification:
- G35 - Financial Economics - - Corporate Finance and Governance - - - Payout Policy
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Gordon, Lawrence A. & Silvester, Katherine J., 1999. "Stock market reactions to activity-based costing adoptions," Journal of Accounting and Public Policy, Elsevier, Elsevier, vol. 18(3), pages 229-251, September.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Eleni Giannakopoulou).
If references are entirely missing, you can add them using this form.