Matches in SemOpenAlex for { <https://semopenalex.org/work/W2389962125> ?p ?o ?g. }
Showing items 1 to 83 of
83
with 100 items per page.
- W2389962125 abstract "At present,overhead cost is generally allocated in manufacturing industries by the two coefficients:static labor-hour and stochastic labor-hour coefficient.The first one is convenient for operation,but cannot reflect the real consumption among different products.The other one is close to the real consumption in a certain extent but easy to be controlled by disturbance factors.In order to solve the unreasonable problems of overhead cost allocation in the process of product costing using single allocation coefficient,a new determination method for overhead cost allocation coefficient based on neighborhood rough set and cased based reasoning is proposed through comparing with static labor-hour and stochastic labor-hour coefficient.Rough set theory is applied to calculating the important degree of each feature attribute and removing the redundant ones,then the most important features are selected to retrieve the most similar case in case database,a new allocation coefficient is obtained in the same time.The proposed method is also demonstrated by an application example.Compared with the above two methods,result indicates that it is effective to reduce the influences of disturbance factors in manufacturing system and improve the robustness of cost management system in the same time.The new method is more effective for allocating the overhead cost of production,so the computation of production cost is more convenient and reasonable." @default.
- W2389962125 created "2016-06-24" @default.
- W2389962125 creator A5055045666 @default.
- W2389962125 date "2011-01-01" @default.
- W2389962125 modified "2023-09-25" @default.
- W2389962125 title "Determination Method of Overhead Cost Allocation Coefficient Based on Rough Set and Case Based Reasoning" @default.
- W2389962125 hasPublicationYear "2011" @default.
- W2389962125 type Work @default.
- W2389962125 sameAs 2389962125 @default.
- W2389962125 citedByCount "0" @default.
- W2389962125 crossrefType "journal-article" @default.
- W2389962125 hasAuthorship W2389962125A5055045666 @default.
- W2389962125 hasConcept C104317684 @default.
- W2389962125 hasConcept C111012933 @default.
- W2389962125 hasConcept C111919701 @default.
- W2389962125 hasConcept C121955636 @default.
- W2389962125 hasConcept C124101348 @default.
- W2389962125 hasConcept C126255220 @default.
- W2389962125 hasConcept C127413603 @default.
- W2389962125 hasConcept C139719470 @default.
- W2389962125 hasConcept C162324750 @default.
- W2389962125 hasConcept C164624739 @default.
- W2389962125 hasConcept C175444787 @default.
- W2389962125 hasConcept C177264268 @default.
- W2389962125 hasConcept C182299520 @default.
- W2389962125 hasConcept C185592680 @default.
- W2389962125 hasConcept C199360897 @default.
- W2389962125 hasConcept C200601418 @default.
- W2389962125 hasConcept C2778348673 @default.
- W2389962125 hasConcept C2779960059 @default.
- W2389962125 hasConcept C33923547 @default.
- W2389962125 hasConcept C41008148 @default.
- W2389962125 hasConcept C55493867 @default.
- W2389962125 hasConcept C63479239 @default.
- W2389962125 hasConceptScore W2389962125C104317684 @default.
- W2389962125 hasConceptScore W2389962125C111012933 @default.
- W2389962125 hasConceptScore W2389962125C111919701 @default.
- W2389962125 hasConceptScore W2389962125C121955636 @default.
- W2389962125 hasConceptScore W2389962125C124101348 @default.
- W2389962125 hasConceptScore W2389962125C126255220 @default.
- W2389962125 hasConceptScore W2389962125C127413603 @default.
- W2389962125 hasConceptScore W2389962125C139719470 @default.
- W2389962125 hasConceptScore W2389962125C162324750 @default.
- W2389962125 hasConceptScore W2389962125C164624739 @default.
- W2389962125 hasConceptScore W2389962125C175444787 @default.
- W2389962125 hasConceptScore W2389962125C177264268 @default.
- W2389962125 hasConceptScore W2389962125C182299520 @default.
- W2389962125 hasConceptScore W2389962125C185592680 @default.
- W2389962125 hasConceptScore W2389962125C199360897 @default.
- W2389962125 hasConceptScore W2389962125C200601418 @default.
- W2389962125 hasConceptScore W2389962125C2778348673 @default.
- W2389962125 hasConceptScore W2389962125C2779960059 @default.
- W2389962125 hasConceptScore W2389962125C33923547 @default.
- W2389962125 hasConceptScore W2389962125C41008148 @default.
- W2389962125 hasConceptScore W2389962125C55493867 @default.
- W2389962125 hasConceptScore W2389962125C63479239 @default.
- W2389962125 hasLocation W23899621251 @default.
- W2389962125 hasOpenAccess W2389962125 @default.
- W2389962125 hasPrimaryLocation W23899621251 @default.
- W2389962125 hasRelatedWork W1540154523 @default.
- W2389962125 hasRelatedWork W1831820964 @default.
- W2389962125 hasRelatedWork W1966361100 @default.
- W2389962125 hasRelatedWork W1980562646 @default.
- W2389962125 hasRelatedWork W20064594 @default.
- W2389962125 hasRelatedWork W2035012280 @default.
- W2389962125 hasRelatedWork W2041219527 @default.
- W2389962125 hasRelatedWork W2045387880 @default.
- W2389962125 hasRelatedWork W2119701734 @default.
- W2389962125 hasRelatedWork W2123212882 @default.
- W2389962125 hasRelatedWork W2124989655 @default.
- W2389962125 hasRelatedWork W2127061316 @default.
- W2389962125 hasRelatedWork W2129595584 @default.
- W2389962125 hasRelatedWork W2151027979 @default.
- W2389962125 hasRelatedWork W2163375522 @default.
- W2389962125 hasRelatedWork W2582157376 @default.
- W2389962125 hasRelatedWork W2974766787 @default.
- W2389962125 hasRelatedWork W640889915 @default.
- W2389962125 hasRelatedWork W825536067 @default.
- W2389962125 hasRelatedWork W2645129778 @default.
- W2389962125 isParatext "false" @default.
- W2389962125 isRetracted "false" @default.
- W2389962125 magId "2389962125" @default.
- W2389962125 workType "article" @default.