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

Abstract

Industries are increasingly specializing in the financial and production sectors, aided by general accounting and, especially, cost accounting. However, determining the correct unit cost of a product or service remains a challenge. This study proposes a decision-making model based on Fuzzy Logic for cost allocation and distribution in industrial settings. The developed model generated 576 inference rules for analysis and demonstrated that Fuzzy Logic can assist in defining cost apportionment criteria and improving industrial profit margins.