Data alone does not serve many useful purposes. Processed data, however, results in the creation of information and knowledge. In order to develop effective AI solutions, making objective, consistent, ...

In this article, activity-based costing, an approach that has proved to be an improvement over the conventional costing system in product costing, is introduced. By combining activity-based costing ...

The Activity Based Costing (ABC) system, despite its spread in the developed countries and the recognition of its importance in the developing countries, is not adopted in the service industry in ...