Bulanık Mantık Yöntemi İle Belirsizlik Şartlarında Faaliyet-Hacim-Kar Analizi
Cost-Volume Profit Analysis In Uncertainty Conditions Using Fuzzy Logic Method
Author(s): Tünay Aslan, Erdal YılmazSubject(s): Economy, Methodology and research technology, Accounting - Business Administration
Published by: İşletme Araştırmaları Dergisi
Keywords: Accounting; Profitability Analysis; Fuzzy Logic;
Summary/Abstract: Businesses have to make profits in order to be successful in the competitive conditions and to sustain their existence. Businesses also need accurate and reliable profitability analysis in this competitive environment. In this study, the activity-volume profit analyses of the uncertainty conditions of the business which are predicted by the fuzzy logic method were compared with the actual values. The actual value has been converged with a low margin of error when compared to the post-implementation profit margin. Estimated profit amount calculated by fuzzy logic method is 1.422 TL and converged to the real profit amount of 1.522 TL with an error margin of 7%.
Journal: İşletme Araştırmaları Dergisi
- Issue Year: 10/2018
- Issue No: 2
- Page Range: 534-553
- Page Count: 20
- Language: Turkish