Application of Fuzzy Logic for Decision-Making in the Criteria for Allocation and Distribution of Industrial Costs

Abstract

Cost accounting plays a fundamental role in the correct allocation and distribution of industrial costs, helping companies determine the unit cost of products or services offered. This study proposes a classification model for decision-making based on Fuzzy Logic to diagnose production performance with a focus on optimizing industrial cost allocation. The methodology was developed in three phases: identification of economic and production indicators, modeling of the Fuzzy system, and experimentation of the proposed model. The Fuzzy system generated 576 inference rules for analysis, allowing the classification of product performance and guiding the choice of the best costing method. The results demonstrate that Fuzzy Logic can enhance decision-making and improve industrial profit margins.