Cost Driver Determination in Activity Based Costing Systems Using Data Mining Process and Factor Analysis Methods

Most of firms are very interested to know about the real cost of products and services they provide. In order to measure the real cost, several methods and techniques have been provided in literature. One of the most important of them is Activity Based Costing (ABC) method. Determination of cost dri...

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Bibliographic Details
Main Authors: Ali Asghar Anvary Rostamy, Hassan Khademi Zare, Tahereh Aliheidari Biyuki, Najmeh Neshat
Format: Article
Language:fas
Published: University of Tehran 2011-04-01
Series:بررسی‌های حسابداری و حسابرسی
Subjects:
Online Access:https://acctgrev.ut.ac.ir/article_23031_c577fbe39b1b679799adda96174b6775.pdf