mailto:uumlib@uum.edu.my 24x7 Service; AnyTime; AnyWhere

Management accounting information usefulness and cloud computing qualities among small medium enterprises

Al Lami, Mohammed Fadil Farhan and Maelah, Ruhanita and Ghassan, Gheyath (2019) Management accounting information usefulness and cloud computing qualities among small medium enterprises. International Journal of Management Studies (IJMS), 26 (1). pp. 1-31. ISSN 0127-8983

[thumbnail of IJMS 26 1 2019 1-31.pdf] PDF
Restricted to Registered users only

Download (834kB) | Request a copy

Abstract

Multilayer Perceptron Network (MLP) has a better prediction Multilayer Perceptron Network (MLP) has a better prediction performance compared to other networks since the structure ofthe MLP is suitable for training processes in solving prediction problems. However, to the best of our knowledge, there is no ruleof thumb in determining the number of hidden nodes within the MLP structure. Researchers normally test with various numbers of hidden nodes to obtain the lowest square error value for optimal prediction results since none of the approaches has yet to be claimed as the best practice. Thus, the aim of this study is to determine the best MLP network by varying the number of hidden nodes of developed networks to predict cycle time for producing a new audio product on a production line. The networks were trained and validated through 100 sets of production lots from a selected audio manufacturer. As a result, the 3-2-1 MLP network was the best network based on the lowest square error value compared to the 3-1-1 and 3-3-1 networks. The 3-2-1 predicted the best cycle time of 5 seconds to produce a new audio product. Hence, the prediction result could facilitate production planners in managing assembly processes on the production line.

Item Type: Article
Uncontrolled Keywords: Artificial neural networks, multilayer perceptron, hidden node, cycle time, production line. btn fulltext
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: School of Business Management
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 23 Apr 2020 06:44
Last Modified: 23 Apr 2020 06:44
URI: https://repo.uum.edu.my/id/eprint/26944

Actions (login required)

View Item View Item