|
| References | Models | Objectives |
|
| [42] | Fuzzy activity based costing | Estimation of ABC model parameters and considering the uncertainty in it, as well as comparison of two FABC and traditional systems for costing products of a pharmaceutical company |
| [43] | Interval mathematics, Monte Carlo simulation, fuzzy set theory | Developing and comparing methods for handling uncertainty in the ABC system to calculate the cost of a software company’s products in uncertainty situations |
| [12] | Traditional (TABC), fuzzy (FABC), and Monte Carlo (MCABC) | Comparing these systems with each other to calculate the cost of a medical center |
| [44] | Fuzzy activity based costing (FLABC) | Reducing complexity and uncertainty in the ABC system by identifying appropriate cost drivers |
| [45] | Fuzzy activity based costing (FABC) | Determining the cost of services in conditions of uncertainty using the FABC system and comparing it with the traditional method |
| [36] | A combined modelling of FABC and value chain | Evaluation of the influence of investment in information technology on cost of value chain activities using fuzzy logic and ABC method in a manufacturing company |
| [46] | Fuzzy time-driven activity-based costing (Fuzzy-TDABC) | Calculation of the exact cost of products of a manufacturing company with uncertain resource costs using the fuzzy-TDABC model and comparing it with the TDABC model |
| [47] | Fuzzy time-driven activity-based costing (FTDABC) | Introduction of the new FTDABC model for estimate the time more accurately and reduce error coefficient as a cost driver by using fuzzy logic |
| [48] | Fuzzy time-driven activity-based costing (FTDABC) | Introducing a new mechanism for TDABC using fuzzy logic to estimate costs in uncertainty situations |
| [49, 50] | Fuzzy TDABC | Calculation of the cost of accessing spatial data based on fuzzy logic and TDABC method in the context of an NSDI |
| [13] | FL-TDABC in healthcare | Developing a combined modelling of fuzzy logic and TDABC for hospital services costing under uncertainty conditions |
|
