Understanding cost behavior patterns is essential for cost accounting, as it helps managers plan, control, and make decisions based on the expected and actual costs of their operations.

Cost behavior patterns describe how costs change when these factors change. Knowing your cost behavior patterns can help you plan, budget, control, and optimize your business performance.

Finding low cost actionable patterns in larger datasets is a time consuming and requires a scalable approach. In this work, we give a representation for Action Rules as graphs called Action Graphs, ...