...
  • 主题
高级搜索  >
历史搜索 清空历史
首页> 外文期刊>Engineering Management Journal. >Fuzzy Time-Driven Activity-Based Costing
【24h】

Fuzzy Time-Driven Activity-Based Costing

机译：基于时间驱动的模糊活动成本核算

获取原文
获取原文并翻译 | 示例
           
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

Activity-Based Costing (ABC) method is a well-known costing/accounting system. It is an alternative to traditional accounting systems in which business overheads are allocated in proportion to activity's direct costs. Kaplan and Anderson proposed the second generation of the ABC system, called "time-driven activity-based costing" (TDABC), which seeks to resolve some of its drawbacks. The TDABC approach is mainly based on the time drivers spent on cost pools; however, TDABC poses some difficulties in calculations of the assigned costs. Unavailability of accurate and reliable time drivers, variety of time drivers, difficulties of collecting and updating data through calculation procedure, and huge volume of data are some examples of the difficulties. In this article, via utilizing the triangular fuzzy number (TFN), a novel mechanism for the TDABC system is proposed. We employ fuzzy logic to estimate inputs required for TDABC, namely, the required time to perform each activity and practical capacity. Our proposed approach highlights deviations caused by deterministic estimates in TDBAC and makes our estimates more realistic. In addition, sensitivity analysis can be conducted with our proposed approach. Finally, all plausible conditions ranging from the worst case to the best case can be considered; therefore, insightful and appropriate managerial decisions can be made.
机译：基于活动的成本核算（ABC）方法是一种众所周知的成本核算/会计系统。它是传统会计系统的替代方法，在传统会计系统中，业务间接费用是根据活动的直接成本进行分配的。卡普兰（Kaplan）和安德森（Anderson）提出了第二代ABC系统，称为“时间驱动的基于活动的成本核算”（TDABC），旨在解决其一些缺点。 TDABC方法主要基于驱动程序花费在成本池上的时间;但是，TDABC在分配成本的计算上存在一些困难。准确可靠的时间驱动程序不可用，时间驱动程序种类繁多，通过计算过程收集和更新数据的困难以及海量数据都是这些困难的一些例子。在本文中，通过利用三角模糊数（TFN），提出了一种针对TDABC系统的新型机制。我们采用模糊逻辑来估算TDABC所需的输入，即执行每项活动所需的时间和实际能力。我们提出的方法突出了TDBAC中由确定性估计引起的偏差，并使我们的估计更现实。此外，可以使用我们提出的方法进行敏感性分析。最后，可以考虑从最坏情况到最佳情况的所有合理条件;因此，可以做出有见地和适当的管理决策。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号