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Browsing by Subject "Management accounting"

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    Schätzung betrieblicher Kostenfunktionen mit künstlichen neuronalen Netzen
    (2015) Simen, Jan-Philipp; Troßmann, Ernst
    In this thesis a concept for estimating cost relationships with artificial neural networks is developed. The resulting open-source software application Cenobi (http://sourceforge.net/projects/cenobi/) is able to assess the impact of cost drivers on activity cost, plot non-linear cost functions, do forecasting and budgeting, calculate incremental cost, do unit costing, job costing etc., calculate cost driver rates and analyse cost variances. An object-oriented implementation of neural networks optimized by genetic algorithms provides the basis for these calculations.