Target Costing Using Fuzzy Logic
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Published:2017-09-22
Issue:1
Volume:7
Page:41-46
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ISSN:2158-8708
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Container-title:EMAJ: Emerging Markets Journal
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language:
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Short-container-title:emaj
Author:
Aslan Tunay,Baral Gökhan,Mucedidi Cüneyt
Abstract
Every business has to earn a profit in order to survive in a competitive environment and it has to plan the profitability it has targeted. Achieving the profitability that the business aimed is only possible by targeting its costs. It is only possible for businesses to achieve profitability that is targeted under uncertain conditions through the use of fuzzy logic method by approximately estimating the target costs. Therefore, the business will predict its target costs with the fuzzy logic method and reach the profitability that was aimed.
Publisher
University Library System, University of Pittsburgh
Cited by
1 articles.
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1. Profitability analysis with the fuzzy logic: A hospital example;Corporate Governance and Organizational Behavior Review;2021