dc.contributor.author | Ušpurienė, Ana | |
dc.contributor.author | Sakalauskas, Leonidas | |
dc.contributor.author | Giuliani, Saverio | |
dc.contributor.author | Meloni, Carlo | |
dc.date.accessioned | 2023-09-18T16:40:57Z | |
dc.date.available | 2023-09-18T16:40:57Z | |
dc.date.issued | 2016 | |
dc.identifier.issn | 2029-4913 | |
dc.identifier.other | (BIS)VGT02-000032295 | |
dc.identifier.uri | https://etalpykla.vilniustech.lt/handle/123456789/115940 | |
dc.description.abstract | The activity-based costing (ABC) in service companies is considered for minimization companies expenses modeling the uncertainty of service demand in the statistical probabilistic way. The two-stage stochastic programming model is formulated and implemented obtaining the deterministic model as a particular case of the stochastic one. The model takes into account the relation among activities better as compared with other known ones, namely, coherently with the ABC system. The model involves a stochastic demand and a relative minimum level to be satisfied. A modified L-shaped algorithm is developed in order to solve this stochastic optimization model. The applications of the model developed to the hospital service and the Crown prosecution service are considered, too. | eng |
dc.format | PDF | |
dc.format.extent | p. 512-531 | |
dc.format.medium | tekstas / txt | |
dc.language.iso | eng | |
dc.relation.isreferencedby | Business Source Complete | |
dc.relation.isreferencedby | ICONDA | |
dc.relation.isreferencedby | Scopus | |
dc.relation.isreferencedby | Social Sciences Citation Index (Web of Science) | |
dc.source.uri | http://www.tandfonline.com/doi/abs/10.3846/20294913.2016.1190420 | |
dc.subject | VE04 - Kūrybinės industrijos, skaitmeninės visuomenės plėtra / Creative industries, digital society development | |
dc.title | ABC model for economic development of a firm | |
dc.type | Straipsnis Web of Science DB / Article in Web of Science DB | |
dcterms.references | 33 | |
dc.type.pubtype | S1 - Straipsnis Web of Science DB / Web of Science DB article | |
dc.contributor.institution | Vilniaus Gedimino technikos universitetas Vilniaus universitetas | |
dc.contributor.institution | Vilniaus Gedimino technikos universitetas | |
dc.contributor.institution | University of Foggia | |
dc.contributor.faculty | Fundamentinių mokslų fakultetas / Faculty of Fundamental Sciences | |
dc.subject.researchfield | N 009 - Informatika / Computer science | |
dc.subject.ltspecializations | L106 - Transportas, logistika ir informacinės ir ryšių technologijos (IRT) / Transport, logistic and information and communication technologies | |
dc.subject.en | Activity-based costing | |
dc.subject.en | Economic development | |
dc.subject.en | Strategic planning | |
dc.subject.en | Financial management | |
dc.subject.en | Mathematical programming | |
dc.subject.en | Two-stage stochastic programming | |
dcterms.sourcetitle | Technological and economic development of economy | |
dc.description.issue | no. 4 | |
dc.description.volume | Vol. 22 | |
dc.publisher.name | Technika | |
dc.publisher.city | Vilnius | |
dc.identifier.doi | 000378806700003 | |
dc.identifier.doi | 10.3846/20294913.2016.1190420 | |
dc.identifier.elaba | 17219390 | |