Bulanık mantık yaklaşımı ile zamana dayalı faaliyet tabanlı maliyetleme yöntemi: Bir üretim işletmesinde uygulama
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Tarih
2023
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Kırıkkale Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Geleneksel maliyetleme yöntemine yönelik eleştirilere karşı geliştirilen Faaliyet Tabanlı Maliyetleme Yöntemi (FTMY), zamanla yerini Zamana Dayalı Faliyet Tabanlı Maliyetleme Yöntemi'ne (ZDFTMY) bırakmıştır. Tüm teknolojik gelişmelere rağmen ürün maliyeti hesaplanırken kesin verilere ulaşmak yüksek maliyetli veya mümkün olamayabilir. Bu durumda tahmini verilere ihtiyaç duyulmaktadır. İnsan düşünce yapısına benzer karar almayı sağlayan ve deneyimi sözel değişkenlerle sayısallaştırılarak matematiksel model kurma olanağı sunan Bulanık mantık kuramı, literatürde veri tahmininde birçok alanda başarılı sonuçlar sunmaktadır. Gözlem yoluyla elde edilen verilerin, bulanık mantık kuramına göre Matlab R2023b Fuzzy Logic Toolbox programı ile tahmin edilerek ZDFTMY ile birim maliyetlerin hesaplanması ve bulanık modelin maliyet hesaplama sürecinde uygulanabilirliğini tespit etmek araştırmanın amacını oluşturmaktadır. Araştırmada bir tekstil üretim fabrikasında 2021 yılında en çok üretilen iki ürüne ilişkin veriler ele alınmıştır. Söz konusu ürünlerin birim maliyetleri Geleneksel maliyetleme yöntemi, FTMY ve ZDFTMY'e göre ayrı ayrı hesaplanmıştır. Daha sonra ZDFTMY'de yer alan pratik kapasite oranı ve faaliyetlerin gerçekleşme süreleri bulanık mantık kuramı çerçevesinde tahmin edilmiş ve Bulanık ZDFTM yöntemine göre birim maliyet hesaplamaları yapılmıştır. Bu doğrultuda kurulan bulanık model ile uzman görüşlerine yakın bir tahminin gerçekleştiğini ve maliyet tahmininde başarılı bir şekilde kullanılabileceği ortaya konulmuştur.
The Activity-Based Costing Method (ABCM), conceived as a response to the critiques levied against the conventional costing method, has undergone a transformation with the gradual emergence of the Time-Based Activity-Based Costing Method (TBABCM). Despite advancements in technology, the acquisition of precise data for calculating product costs may prove either prohibitively expensive or unattainable. In such instances, reliance on estimated data becomes imperative. The fuzzy logic theory, which facilitates decision-making in a manner analogous to human cognitive processes and permits the formulation of mathematical models by digitizing experiential knowledge employing verbal variables, has demonstrated favorable outcomes in diverse domains of data prediction, as substantiated by extant literature.The primary objective of this research is to estimate data acquired through observational methods utilizing the Matlab R2023b Fuzzy Logic Toolbox program within the framework of fuzzy logic theory. Subsequently, unit costs are computed employing the TBABCM, and the feasibility of the fuzzy model in the cost calculation process is evaluated. The study centers on the discussion of data pertaining to the two most extensively produced products within a textile production facility during the year 2021. The unit costs for the identified products are separately computed employing the traditional costing method, ABCM, and TBABCM. Further, the practical capacity ratio and the realization times of activities within the TBABCM are estimated utilizing fuzzy logic theory. Unit cost calculations are then conducted based on the Fuzzy TBABCM. The findings substantiate that the fuzzy model, established along these lines, proffers estimations closely aligning with expert opinions, thereby affirming its efficacy in cost estimation.
The Activity-Based Costing Method (ABCM), conceived as a response to the critiques levied against the conventional costing method, has undergone a transformation with the gradual emergence of the Time-Based Activity-Based Costing Method (TBABCM). Despite advancements in technology, the acquisition of precise data for calculating product costs may prove either prohibitively expensive or unattainable. In such instances, reliance on estimated data becomes imperative. The fuzzy logic theory, which facilitates decision-making in a manner analogous to human cognitive processes and permits the formulation of mathematical models by digitizing experiential knowledge employing verbal variables, has demonstrated favorable outcomes in diverse domains of data prediction, as substantiated by extant literature.The primary objective of this research is to estimate data acquired through observational methods utilizing the Matlab R2023b Fuzzy Logic Toolbox program within the framework of fuzzy logic theory. Subsequently, unit costs are computed employing the TBABCM, and the feasibility of the fuzzy model in the cost calculation process is evaluated. The study centers on the discussion of data pertaining to the two most extensively produced products within a textile production facility during the year 2021. The unit costs for the identified products are separately computed employing the traditional costing method, ABCM, and TBABCM. Further, the practical capacity ratio and the realization times of activities within the TBABCM are estimated utilizing fuzzy logic theory. Unit cost calculations are then conducted based on the Fuzzy TBABCM. The findings substantiate that the fuzzy model, established along these lines, proffers estimations closely aligning with expert opinions, thereby affirming its efficacy in cost estimation.
Açıklama
Sosyal Bilimler Enstitüsü, Muhasebe ve Finansman Ana Bilim Dalı
Anahtar Kelimeler
İşletme, Business Administration
