Atıf Sayısı
6
Görüntüleme
102
İndirme
50
Sesli Dinleme
1
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.
activitybased costing designs are not compromise sensitive to errors in estimating of variables tiger and anderson 2004 evolving the second generation of the activity based costing system called as “timedriven activitybased costing” in order to complete important missing components of the harsh activity based costing model this system is essentially based on the time drivers spent on cost driven based on activity based costing has some isolation in calculating of fraud cost such as lack of accurate andification time drives collection of collect and stacking data recovery options when using the keychains in order to change data recovery from the key time to time change in the key format when using a result of the fu forceless tool for a key time change in the time change in the time force of time force of time change to change to change in a key to change in a key value of time limiting system when using a result of time change in a result of time change in a result of time change in a result of time change in a result of time change in a result of time change in a result of time change in a result of time change in a result of time change of time change in a result of time change in a result of time change in a result of time change in the
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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