Meng Chen
Abstract
In order to estimate the indirect manufacturing cost accurately,this article puts forward an method based on ABC(activity-based costing).It filters out the cost driver data in the process of direct cost estimation and predicts output by neural network,so as to raise the accuracy and efficiency of indirect costs estimation.
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In order to estimate the indirect manufacturing cost accurately,this article puts forward an method based on ABC(activity-based costing).It filters out the cost driver data in the process of direct cost estimation and predicts output by neural network,so as to raise the accuracy and efficiency of indirect costs estimation.
Key concepts: Activity-based costing, Cost estimate, Cost driver, Manufacturing cost, Estimation, Process (computing), Computer science, Artificial neural network