1. BULANIK FAALİYET TABANLI MALİYETLEME VE BİR UYGULAMA.
- Author
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Nilüfer KARATAŞ, Özlem, BEKÇİ, İsmail, and ÖMÜRBEK, Vesile
- Subjects
- *
COST accounting , *FUZZY logic , *CONTRACTING out , *COST estimates , *COST analysis ,CONSTRUCTION industry & economics - Abstract
In this study, it is aimed to apply activity based costing (ABC) method, one of the contemporary costing methods, for an construction sector by integrating fuzzy logic and thus to show the applicability of the fuzzy logic commonly used for engineering practices in costing calculations. The name of the construction contracting company that is chosen as the subject of the study and as a reference for the formation of fuzzy triangular membership functions is "Z Construction Contracting Company". Byutilising the actual cost data of Z Construction Contracting Company, an estimated cost structure is formed for a hypothetical K Construction Contracting Company that is planned to serve in the same sector. Based on the data attained, a cost estimation, that can be used as a bid for the same scale company, K Construction Contracting Company, in a tender, is made with fuzzy data that is formed by combining ABC. [ABSTRACT FROM AUTHOR]
- Published
- 2014