 Optimization Distribution Of Activity Based Costing Using Agent Based TechnologiesDimitrios Ginoglou European Research Studies Journal, 2010, vol. XIII, issue 3, 195-218 Abstract: The article describes a distribution of cost with base the activities that will result from the negotiations with the salesmen with base the use agent based technology. The purpose is to solve the optimization problem, taking into account constraints such as the salesmen capacity and income increase in a uniform way and the company’s turnover increase. In this approach a Sales schedule (ABC activity costing) is developed dynamically by all of the concerned participants. The negotiation methodology used allows agents to negotiate with other agents in a certain geographical area based on their sales capacity, commission percentage and the area’s sales turnover. A simulation model based on Repast3 has been developed to evaluate the algorithm accuracy and the system’s convergence. By executing this prototype with various utility functions, interesting results have been achieved showing a convergence in total company’s turnover, salesmen capacity and salesman income. Keywords: ABC Cost Method; Sales Departments; Agents; Cooperative Distributed Problem Solving; Multi-Agent Systems; Compensatory Negotiation Methodology (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ers:journl:v:xiii:y:2010:i:3:p:195-218 Access Statistics for this article More articles in European Research Studies Journal from European Research Studies Journal |
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