...Rong‐Ruey Duh; Thomas W. Lin; Wen‐Ying Wang; Chao‐Hsin Huang Purpose This paper describes the design and implementation of an activity‐based costing (ABC) system for a textile company in Taiwan. Design/methodology/approach An in‐depth field investigation by collecting and analyzing 39 months...

...H. Kostakis; C. Sarigiannidis; B. Boutsinas; K. Varvakis; V. Tampakas Purpose This paper aims to present a methodology for activity‐based costing, which combines simulation modeling and association rule mining, one of the core data‐mining techniques. The objective of the proposed methodology...