Allocation of indirect costs using fuzzy inference system

摘要

The search for new devices to allocate Indirect Costs in products in an more assertive, and less subjective, way was always the goal of enterprise costs management. For that, many techniques were developed through years, such as costing by absorption, departmentalization, based on activity or ABC (Activity Based Costing). This paper aims to develop a new form of apportionment of production indirect costs based on a concept of logic different from the conventional Boolean one, which rests on a system of binary sets, in other words zeros and ones. The implementation of Fuzzy logic as a costs allocation form looks very efficient, for this allocates the values in a real and less subjective way, since it is rooted in a system of diffuse inference that uses numerical smoothing to direct these costs to products. In order to simulate such reality it was established 27 rules based on Fuzzy logic as an alternative to decision process and constitutes the Fuzzyfication and Defuzzyfication by utilizing the software MATLAB®. The final results of this paper evidence that Fuzzy logic, also known as Cloudy or Obscure Logic, can be used as a tool to handle ambiguity and uncertainty regarding the allocation process of costs.