Authors : Parisa Akbarzadeh and Mahmood Hematfar
Abstract: Considering complexities of business environment in new era, enhanced competition among the competitors, elevated customers’ demand for high quality products and services and enhanced complexity of financial transactions, traditional costing systems are not able to deal with the demands of producing and service providing industries. Activity-Based Costing (ABC) is a new costing system which has entered business world in early 1990’s. In this approach, costs are determined based on resource use. This costing system proved more accurate information for the managers enabling them to make more accurate and more reliable decisions. Application of ABC Model in Ordibehesht Hospital of Shiraz was investigated in the present study. Since, many comments on costing are expressed under uncertainty condition we used Fuzzy ABC (FABC) approach in this research. The results obtained in the present study revealed that there is significant difference between the costs estimated by FABC and those estimated by traditional systems.
Parisa Akbarzadeh and Mahmood Hematfar, 2016. Implementation of Fuzzy Activity-Based Costing (FABC) Model in Ordibehesht Hospital of Shiraz. International Business Management, 10: 1434-1438.