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Optimization Distribution Of Activity Based Costing Using Agent Based Technologies

  • Dimitrios Ginoglou
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    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.

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    File URL: http://www.ersj.eu/repec/ers/papers/10_3_p9.pdf
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    Article provided by European Research Studies Journal in its journal European Research Studies Journal.

    Volume (Year): XIII (2010)
    Issue (Month): 3 ()
    Pages: 195-218

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    Handle: RePEc:ers:journl:v:xiii:y:2010:i:3:p:195-218
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    1. Gordon, Lawrence A. & Silvester, Katherine J., 1999. "Stock market reactions to activity-based costing adoptions," Journal of Accounting and Public Policy, Elsevier, vol. 18(3), pages 229-251, September.
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