Abstract: The activity-based costing (ABC) in service companies is considered for minimization companies expenses modeling the uncertainty of service demand in the statistical probabilistic way. The two-stage stochastic programming model is formulated and implemented obtaining the deterministic model as a particular case of the stochastic one. The model takes into account the relation among activities better as compared with other known ones, namely, coherently with the ABC system. The model involves a stochastic demand and a relative minimum level to be satisfied. A modified L-shaped algorithm is developed in order to solve this stochastic optimization model. The applications of the model developed to the hospital service and the Crown prosecution service are considered, too.
ABC model for economic development of a firm / Ušpurienė, Ana; Sakalauskas, Leonidas; Giuliani, Saverio; Meloni, Carlo. - In: TECHNOLOGICAL AND ECONOMIC DEVELOPMENT OF ECONOMY. - ISSN 2029-4913. - 22:4(2016), pp. 512-531. [10.3846/20294913.2016.1190420]
ABC model for economic development of a firm
MELONI, Carlo
2016-01-01
Abstract
Abstract: The activity-based costing (ABC) in service companies is considered for minimization companies expenses modeling the uncertainty of service demand in the statistical probabilistic way. The two-stage stochastic programming model is formulated and implemented obtaining the deterministic model as a particular case of the stochastic one. The model takes into account the relation among activities better as compared with other known ones, namely, coherently with the ABC system. The model involves a stochastic demand and a relative minimum level to be satisfied. A modified L-shaped algorithm is developed in order to solve this stochastic optimization model. The applications of the model developed to the hospital service and the Crown prosecution service are considered, too.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
