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Application of Improved Initialization of K-means Algorithm for Monitoring of Fixed Asset

Aleta C. Fabregas 1, Ruji P. Medina 1, and Bobby D. Gerardo 2
1. Technological Institute of the Philippines, Graduate Programs, Quezon City, Philippines
2. West Visayas State University, Institute of Information and Communication Technology, La Paz, Iloilo City, Philippines
Abstract—A new method of initializing centroids for K-means algorithm is developed in fixed asset monitoring application. The new method utilizing improved utilization of K-means using weighted average was found to be more efficient than the standard K-means owing to its simplicity and having no need for complex computation. The Depreciation was calculated with the use of the new method through the implementation of Age and Usage factors as the major attributes. The clustering output was able to determine the level of maintenance. This paper shows that the developed algorithm is highly applicable to accounting application.
Index Terms—initialization of centroids, fixed asset, depreciation, level of maintenance

Cite: Aleta C. Fabregas, Ruji P. Medina, and Bobby D. Gerardo, "Application of Improved Initialization of K-means Algorithm for Monitoring of Fixed Asset," International Journal of Learning and Teaching, Vol. 3, No. 4, pp. 336-341, December 2017. doi: 10.18178/ijlt.3.4.336-341
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