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| Author: | Nachtmann, H. LaScola Needy, K. |
| Title: | Fuzzy activity based costing: a methodology for handling uncertainty in activity based costing systems |
| Journal: | Engineering Economist
2001 : VOL. 46:4, p. 245-273 |
| Index terms: | ACTIVITY-BASED COSTING FUZZY SETS PHARMACEUTICAL INDUSTRY UNCERTAINTY |
| Language: | eng |
| Abstract: | Activity based costing (ABC) systems are often developed using estimated input data. A methodology based on fuzzy set theory has been developed to handle estimation imprecision and uncertainty in ABC systems. This methodology creates a new type of ABC system: a fuzzy activity based costing (FABC) system. This paper introduces the concepts behind FABC, discusses the FABC development process and presents a FABC system that was developed for a mid-sized pharmaceutical company. |
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