Costs equations for cost modeling: application of ABC Matrix

This article aimed at providing an application of the ABC Matrix model - a management tool that models processes and activities. The ABC Matrix is based on matrix multiplication, using a fast algorithm for the development of costing systems and the subsequent translation of the costs in cost equat...

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Bibliographic Details
Main Authors: Alex Fabiano Bertollo Santana, Hyggor Silva Medeiros, Levi da Silva Guimarães, Jair Antonio Fagundes, Jeferson de Araujo Funchal
Format: Article
Language:English
Published: Universidade Estadual Paulista 2016-03-01
Series:GEPROS: Gestão da Produção, Operações e Sistemas
Subjects:
Online Access:http://revista.feb.unesp.br/index.php/gepros/article/view/1292/710