Fuzzy Time-Driven Activity-Based Costing
Journal Title: Muhasebe ve Finansman Dergisi - Year 2016, Vol 18, Issue 70
Abstract
Activity-based costing designs are not greatly sensitive to errors in estimating of variables. Kaplan and Anderson (2004) suggested the second generation of the activity based costing system, called as “Time-Driven Activity-Based Costing” in order to complete important missing components of the conventional activity based costing model. This system is mainly based on the time drivers spent on cost pools. Time-driven activity-based costing has some difficulties in calculating of assigned cost such as lack of accurate and reliable time drivers, difficulties of collecting and updating data for calculation procedure, and huge volume of data. Furthermore, it is not sensitive to give correct decisions because of weak information when there might be any change on activity. The fuzzy sets theory is a logical approach is related to reasoning in management of uncertainty environments. This paper suggested a new framework on costing named as fuzzy time-driven activity. In the study, a fuzzification operation was carried out by using the triangular fuzzy number mechanism and suggested a new fuzzification technique for the time-driven activity-based costing systems
Authors and Affiliations
Muhsin ÇELİK
Keywords
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- EP ID EP117842
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