This paper explores the applications of data mining techniques in accounting and proposes
an organizing framework for these applications. A large body of literature reported on …

The current energy prices do not include the environmental, social, and economic short and
long-term external effects. There is a gap in the literature on the decision-making model for …

This paper presents a case study on the applicability of machine learning and big data
technology for product cost estimation, using data on the material cost of passenger cars …

Purpose–This paper seeks to demonstrate an application of a methodology, which is based
on the integration of three techniques, with the purpose of modelling activity‐based costing …

This research used a discrete event simulation to create data on a shipment receiving
process instead of using historical records on the process. The simulation was used to …

Purpose–The purpose of this paper is to investigate whether intranet functionalities predict
perceived usefulness, which in turn influences intranet usage and whether such usage …

This paper evaluates the situation regarding the use of the Activity Based Costing
calculation method in the sphere of industry construction in the V4 countries at the present …

This work adds the Activity-Based Costing Approach in mining operations with a product
mix. After analyzing and collecting data from an aggregate mine located in Brazil, a cost …

Purpose This paper aims to focus on applications of stochastic linear programming (SLP) to
managerial accounting issues by providing a theoretical foundation and practical examples …

Over the last years, manufacturing companies extended their product portfolio and derived
numerous variants of their products. To make strategic decisions regarding the product …