Methods for handling uncertainty in activity based costing systems

Engineering Economist

Volumn 48, Issue 3, 2003, Pages 259-282

  Nachtmann, Heather ^a   Needy, Kim Lascola ^b  

^a UNIVERSITY OF ARKANSAS   (United States)

^b University of Pittsburgh   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

ACTIVITY-BASED COSTING SYSTEMS; COMPARATIVE COSTS; DATA REQUIREMENTS; INPUT DATAS; INPUT PARAMETER; INTERVAL MATHEMATICS; PROCESS COSTS;

COST ACCOUNTING; DATA HANDLING; FUZZY SET THEORY; MONTE CARLO METHODS; NORMAL DISTRIBUTION;

UNCERTAINTY ANALYSIS;

EID: 33846049092     PISSN: 0013791X     EISSN: 15472701     Source Type: Journal    
DOI: 10.1080/00137910308965065     Document Type: Article

References (29)

1. Bruesewitz, Stephen and John Talbott, "Implementing ABC in a Complex Organization," CMA Magazine, Vol. 71, No. 6, July-August 1997, pp. 16-19.
2. Chiu, Chui-YU and C.S. Park, "Capital Budgeting Decisions With Fuzzy Projects," The Engineering Economist, Vol. 43, No. 2, Winter, 1998, pp. 125-150.
3. Chiu, Chui-YU and C.S. Park, "Fuzzy Cash Flow Analysts Using Present Worth Criterion," The Engineering Economist, Vol. 39, No. 2, Winter, 1994, pp. 113-138.
4. Choobineh, F. and A. Behrens, "Use of Intervals and Possibility Distributions in Economic Analysis," Journal of the Operational Research Society, Vol. 43, No. 9, 1992, pp. 907-918.
5. Cooper, Robin, "Implementing an Activity-Based Costing System," Journal of Cost Management, Spring 1990, pp. 33-42.
6. Cooper, Robin, "The Rise of Activity-based Costing - Part One: What is an Activity-based Cost System?," Journal of Cost Management, Vol. 2, No. 2, 1988a, pp. 45-54.
7. Cooper, Robin, "The Rise of Activity-based Costing - Part Two: When Do I Need an Activity-based Cost System?," Journal of Cost Management, Vol. 2, No. 3 (1988b). pp. 41-48.
8. Cooper, Robin, "The Rise of Activity-based Costing - Part Three: How Many Cost Drivers Do You Need and How Do You Select Them?," Journal of Cost Management, Vol. 2, No. 4, 1989a, pp. 34-46.
9. Cooper, Robin, "The Rise of Activity-based Costing - Part Four: What Do Activity-based Cost Systems Look Like?," Journal of Cost Management, Vol. 3, No. 1, 1989b, pp. 38-49.
10. Cooper, Robin and Robert S. Kaplan, "How Cost Accounting Distorts Product Costs," Management Accounting, Vol. 69, No. 10, April 1988, pp. 20-27.
11. Cooper, Robin and Robert S. Kaplan, "The Promise and Peril of Integrated Cost Systems," Harvard Business Review, Vol. 76, No. 4, July-August 1998, pp. 109-119.
12. Geishecker, Mary Lee, "New Technologies Support ABC," Management Accounting, Vol. 77, No. 9, March 1996, pp. 42-48.
13. Gogus, Ozerk and Thomas O. Boucher, "Fuzzy NCIC," The Engineering Economist, Vol. 43, No. 3, Spring 1999, pp. 203-246.
14. Harrison, David S. and William G. Sullivan, "Activity-based Accounting for Improved Product Costing," Engineering Valuation and Cost Analysis, Vol. 1, No. 1, 1996, pp. 55-64.
15. Hartman, Joseph C. and R. F. Hercek, "Replacement Analysis under Risk Using a Fuzzy Logic Approach," Engineering Valuation and Cost Analysis, Vol. 2, No. 2, 1999, pp. 93-102.
16. Kaplan, Robert S., "In Defense of Activity-Based Cost Management," Management Accounting, Vol. 74, No. 5, November 1992, pp. 58-63.
17. Law, averill M. and W. David Kelton, Simulation Modeling and Analysis, 3rd Edition; New York, New York: McGraw-Hill, Inc., 1999.
18. Klir, George J., Ute St. Clair and Bo Yuan, Fuzzy Set Theory: Foundations and Applications, Upper Saddle River, New Jersey: Prentice Hall, Inc., 1997.
19. Kuchta, Dorota, "Fuzzy Capital Budgeting," Fuzzy Sets and Systems, Vol. 111, No. 3, May, 2000, pp. 367-385.
20. th Edition; Upper Saddle River, New Jersey: Prentice Hall, 1995.
21. Nachtmann, Heather and Kjm LaScola Needy, "Fuzzy Activity Based Costing," Industrial Engineering Research Conference Proceedings, May 21-23, 2000.
22. Nachtmann, Heather and Kim LaScola Needy, "Fuzzy Activity Based Costing: A Methodology for Handling Uncertainty in Activity Based Costing Systems," The Engineering Economist, Vol. 46, No. 4, 2001, pp. 245-273.
23. Ness, Joseph A. and Thomas G. Cucuzza, "Tapping the Full Potential of ABC," Harvard Business Review, Vol. 73, No. 4, July-August, 1995, pp. 130-138.
24. Palisade Corporation, @Risk: Release 3.5c, Newfield, NY: Palisade Corporation, 1996.
25. Ross, timothy J., Fuzzy Logic with Engineering Applications, New York, New York: McGraw-Hill, Inc., 1995.
26. Roztocki, Narcyz, Jorge F. Valenzuela, Jose D. Porter, Robin M. Monk and Kim LaScola Needy, "A Procedure for Smooth Implementation of Activity Based Costing in Small Companies," American Society of Engineering Management Conference Proceedings, October 21-23, 1999, pp. 279-288.
27. Ting, Po-Kang Dean, Chuck Zhang, Ben Wang, Abhuit Deshmukh and Barbara Dubrosky, "Product and Process Cost Estimation with Fuzzy Multi-Attribute Utility Theory," The Engineering Economist, Vol. 44, No. 4, 1999, pp. 303-331.
28. Wang, Mao-jiun and G. Liang, "Benefit/Cost Analysis Using Fuzzy Concept," The Engineering Economist, Vol. 40, No. 4, Summer 1995, pp. 359-376.
29. Zadeh, Loth A., "Fuzzy Sets," Information and Control, Vol. 8, 1965, pp. 338-353.