Kostakis, H.; Sarigiannidis, C.; Boutsinas, B.; Varvakis, K. - In: International Journal of Accounting & Information Management 16 (2008) 1, pp. 25-35
Purpose – This paper aims to present a methodology for activity‐based costing, which combines simulation modeling and association rule mining, one of the core data‐mining techniques. The objective of the proposed methodology is to deal with the problem of defining cost drivers....