文章基本信息

标题：Time Driven Activity based Costing by Using Fuzzy Logics
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作者：Mehdi Alinezhad Sarokolaei ; Mehdi Alinezhad Sarokolaei ; Mohsen Saviz 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2013
卷号：75
页码：338-345
DOI：10.1016/j.sbspro.2013.04.038
语种：English
出版社：Elsevier
摘要：AbstractAfter two decades of disputes and criticizing activity based costing (ABC) in worldwide conferences, Kaplan & Anderson introduced its second version entitled: “Time Driven Activity Based Costing” (TDABC). Time driven activity based costing is generally focused on using the time driver and its administration method is completely different from those of the common activity based costing.The influence and success of TDABC lies in time estimation and since the estimation has always been in-absolute and ambiguity has accompanied it, the system will encounter inaccurate information. Sometimes the losses incurred by using this method exceed the profits. In this paper, the researchers are going to introduce a new generation of costing entitled: “Fuzzy time driven activity based costing (FADABC)” to estimate the time more accurately and reduce error coefficient as a cost driver by using fuzzy logic.
关键词：Time-driven activity-based costing;Fuzzy logic;Fuzzy time driven activity based costing