Implementing an Activity-Based Costing System Based on Fuzzy Logic (Study of: Shargh Sanat Neyshabur Manufacturing Company)
Subject Areas : Management
Maryam Rivandy
1
,
َAlireza Mehrazeen
2
*
1 - Ph.D. Candidate, Department of Accounting, Ne.C, Islamic Azad University, Neyshabur, Iran
2 - Associate Prof., Department of Accounting, Ne.C, Islamic Azad University, Neyshabur, Iran
Keywords: Traditional Costing, Activity-based Costing, Fuzzy Logic, Cost Allocation, Manufacturing Company. ,
Abstract :
Accurate calculation of the cost of products, especially in manufacturing industries, is of particular importance, and traditional management accounting tools face limitations in this regard. The purpose of this research is to implement and compare three costing systems, including the traditional system, the activity-based costing system (ABC), and the fuzzy logic activity-based costing system (Fuzzy ABC), in Shargh Sanat Neyshabur Company. The present research is of an applied type with a descriptive-survey method. The data were collected through a review of financial documents, structured interviews, and analysis of the company's accounting documents in 1401 and analyzed using Excel and MATLAB software. The mean difference test and analysis of variance were used to test the hypotheses. The results showed that there is a significant difference between the traditional system and ABC in determining the cost, but no significant difference was observed between the traditional system and fuzzy ABC. Also, the comparison of ABC and Fuzzy ABC also indicated a significant difference. In this study, the ABC system was the most accurate costing method in the company's real conditions. On the contrary, the use of fuzzy logic without adapting to the production time structure has led to a decrease in the accuracy of the information and reduced the efficiency of the model. Therefore, the use of the ABC system in an independent and localized form in similar industries is recommended.
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