In The Uncertainty Conditions Cost-Volume-Profit Anlysis Which is Used Fuzzy Logic

In The Uncertainty Conditions Cost-Volume-Profit Anlysis Which is Used Fuzzy Logic

Hilmi, Kirlioğlu

To be successful in the global competitive environment, business are obliged to maintain their activities and plan their activities. Profit planning is the most important management tool, since the main target is to make profit. The cost system, which is used, should provide information for the concerning people about the many aspects, such as inefficient parts, unprofitable products and determining the activities and products whose costs are high, but incomes are very low. Activity-based costing is becoming as a tool supporting business management by supplying more detailed information as well as effort to determine more accurately the product costs. However, activity-based costing is criticized because it is found complex and application is difficult. In today's management where computers are used effectively can resolve the lack at this point by using computer-supported system. In our study, in activity-based cost systems, a methodology was developed, based on turbid logic theory, so as to eliminate the uncertainty, remove the vaguness and make profit plan by using the estimated data. Keywords: Cost-Volume Profit Analysis, Fuzzy Logic

Conference or Workshop Item
PeerReviewed

2012-05-31

1110