Abstract:

The methods used in the accounting in the identification of the relationships between cost and work volume are used by engineering and statistical techniques. Each method used in the determination of the total cost function by classifying expenses makes it a superior method by removing the lack of the other method. These methods are generally gathered under the name of mathematical and statistical techniques. The advantages and shortcomings of artificial nerve networks are revealed, in the conditions where mathematics and other statistical techniques are not sufficient, and the cost function determination of artificial nerve networks is expected to be used. This study was also attempted to estimate the cost function with the calculation of the total cost function of a house per m2 in the literature of the graphic technique used,low-high-volume technique, double-mediate technique of the carrier technique as an alternative to the artificial nerve network models and the results obtained were compared with other methods. Finally, the cost function established by the factor influencing the unit cost per m2 of a house has been found to have similar results for small-quarters technology and artificial nerve network models.

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