Comparing the Measurement Error Robustness of ABC and Time-Driven ABC: A Simulation Analysis

Cost accounting systems provide accurate costs only under stringent conditions. However, we know little about the nature, level, and bias of costing errors. This paper reports the results of a simulation study of two-stage cost allocation systems that provide the following main insights: (1) partial improvement in the costing system usually increases the overall accuracy of reported product costs except in specific cases identified in this paper where errors have an offsetting effect, most notably when there is aggregation error in the activity cost pools and measurement error in the resource drivers; (2) the impact of Stage II costing errors on overall accuracy is stronger than that of Stage I errors, so system refinements should focus on Stage II; and (3) the presence of aggregation and measurement errors usually results in relatively more products being under- than over-costed, with large amounts of over-costing for a few “big-ticket” (in dollar terms) products, and small amounts of under-costing for a larger number of less expensive products.

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A Simulation Analysis of Pose Measurement Error in Robot Calibration

Journal of Dynamic Systems Measurement and Control ◽

10.1115/1.2896171 ◽

1990 ◽

Vol 112 (3) ◽

pp. 504-507 ◽

Cited By ~ 1

Author(s):

D. V. Hutton ◽

D. L. Riley

Keyword(s):

Measurement Error ◽

Precise Measurement ◽

Simulation Analysis ◽

Robotic Manipulator ◽

Robot Calibration ◽

Accuracy Improvement ◽

Test Fixture ◽

Subsequent Application ◽

Position And Orientation

Calibration of a robotic manipulator and subsequent application of accuracy improvement techniques require precise measurement of manipulator position and orientation. This paper presents a comparison of two methods for computing position and orientation based on six or nine linear displacements measured in a test fixture.

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Benefits from Computerized Adaptive Testing as Seen in Simulation Studies

European Journal of Psychological Assessment ◽

10.1027//1015-5759.15.2.91 ◽

1999 ◽

Vol 15 (2) ◽

pp. 91-98 ◽

Cited By ~ 10

Author(s):

Lutz F. Hornke

Keyword(s):

Measurement Error ◽

Computerized Adaptive Testing ◽

Test Procedure ◽

Adaptive Testing ◽

Parameter Estimates ◽

Simulation Studies ◽

Computerized Adaptive Test ◽

Item Banks ◽

Item Parameters ◽

General Reliability

Summary: Item parameters for several hundreds of items were estimated based on empirical data from several thousands of subjects. The logistic one-parameter (1PL) and two-parameter (2PL) model estimates were evaluated. However, model fit showed that only a subset of items complied sufficiently, so that the remaining ones were assembled in well-fitting item banks. In several simulation studies 5000 simulated responses were generated in accordance with a computerized adaptive test procedure along with person parameters. A general reliability of .80 or a standard error of measurement of .44 was used as a stopping rule to end CAT testing. We also recorded how often each item was used by all simulees. Person-parameter estimates based on CAT correlated higher than .90 with true values simulated. For all 1PL fitting item banks most simulees used more than 20 items but less than 30 items to reach the pre-set level of measurement error. However, testing based on item banks that complied to the 2PL revealed that, on average, only 10 items were sufficient to end testing at the same measurement error level. Both clearly demonstrate the precision and economy of computerized adaptive testing. Empirical evaluations from everyday uses will show whether these trends will hold up in practice. If so, CAT will become possible and reasonable with some 150 well-calibrated 2PL items.

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