haku: @indexterm Activity-based costing / yhteensä: 22
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| Tekijä: | Nachtmann, H. LaScola Needy, K. |
| Otsikko: | Fuzzy activity based costing: a methodology for handling uncertainty in activity based costing systems |
| Lehti: | Engineering Economist
2001 : VOL. 46:4, p. 245-273 |
| Asiasana: | ACTIVITY-BASED COSTING FUZZY SETS PHARMACEUTICAL INDUSTRY UNCERTAINTY |
| Kieli: | eng |
| Tiivistelmä: | 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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