The Field Empirical Study of Applying Data Mining to Build Up Cost Model
碩士 === 國立中正大學 === 會計與資訊科技研究所 === 96 === Applying Activity Based Costing can eliminate the inacuracy of traditional cost accounting, but it also increase the data collection cost. In this research, we want to leverage the observation research of applying Data Mining and utilize neural networks and de...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2008
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| Online Access: | http://ndltd.ncl.edu.tw/handle/24945266384354547519 |
| Summary: | 碩士 === 國立中正大學 === 會計與資訊科技研究所 === 96 === Applying Activity Based Costing can eliminate the inacuracy of traditional cost accounting, but it also increase the data collection cost. In this research, we want to leverage the observation research of applying Data Mining and utilize neural networks and decision tree to find out the major data factors of cost database. We can reduce the total cost of data collection without impact of product cost accuracy by find key data in existing databse and ignoring the non-critical factors.
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