Implementation of Performance Focused Activity Based Costing System via Fuzzy Logic Approach in Long Term Construction Contracts

Abstract

Objective: in this research Performance Focused Activity Based Costing system ,as the most contemporary ABC system, were investigated and introduces how to use Performance Focused Activity Based Costing and Fuzzy Performance Focused Activity Based Costing and presents a model for calculating income, cost, remaining cost estimate, efficiency, effectiveness and quantitative and price deviations and managerial decision makers of long - term construction contracts.



Methods: The current research is the type of applied research, development and a case study based on the financial and performance data of the Bonyad Maskan of Isfahan Province. In this research, using the Performance Focused Activity Based Costing system and and Fuzzy Performance Focused Activity Based Costing, the income, cost of long - term construction contract, remaining cost estimate, efficiency, effectiveness and quantitative and price deviations in one of the largest and most important long term construction contracts were calculated and from the Field and library research methods have been used to collect the required information. The collected information related to the year 1399 and costing system was implemented in both methods.



Results: The results of the research showed that the Performance Focused Activity Based Costing System is the integrated costing system, which in the long-term construction contract accounting standard is not only applicable for implementation and execution, but is considered one of its essential components. come and in competitive conditions or in conditions of uncertainty, the possibility of estimating the remaining costs, calculating the price and consumption, calculating the efficiency, effectiveness and productivity, controlling the momentary profit and loss of the project and creator activities accurately identifying the profit or losses and make their amounts possible.



Conclusion: By introducing a Performance Focused Activity Based Costing System framework , the results showed that In general , it can be concluded that the PFABC System is one of the new methods of costing in construction projects to identify and control cost deviations and estimate the remaining costs, Actual cost, Variable budget with real rate, Standard rate with variable budget, Planned capacity which simultaneously calculates the income and cost of the long term contract more accurately and it obtains more accuracy and provides managers with useful information for management decisions , and Fuzzy model increases the accuracy of calculations in the conditions of uncertainty of the rate of each activity.

Abstract

Objective: in this research Performance Focused Activity Based Costing system ,as the most contemporary ABC system, were investigated and introduces how to use Performance Focused Activity Based Costing and Fuzzy Performance Focused Activity Based Costing and presents a model for calculating income, cost, remaining cost estimate, efficiency, effectiveness and quantitative and price deviations and managerial decision makers of long - term construction contracts.



Methods: The current research is the type of applied research, development and a case study based on the financial and performance data of the Bonyad Maskan of Isfahan Province. In this research, using the Performance Focused Activity Based Costing system and and Fuzzy Performance Focused Activity Based Costing, the income, cost of long - term construction contract, remaining cost estimate, efficiency, effectiveness and quantitative and price deviations in one of the largest and most important long term construction contracts were calculated and from the Field and library research methods have been used to collect the required information. The collected information related to the year 1399 and costing system was implemented in both methods.



Results: The results of the research showed that the Performance Focused Activity Based Costing System is the integrated costing system, which in the long-term construction contract accounting standard is not only applicable for implementation and execution, but is considered one of its essential components. come and in competitive conditions or in conditions of uncertainty, the possibility of estimating the remaining costs, calculating the price and consumption, calculating the efficiency, effectiveness and productivity, controlling the momentary profit and loss of the project and creator activities accurately identifying the profit or losses and make their amounts possible.



Conclusion: By introducing a Performance Focused Activity Based Costing System framework , the results showed that In general , it can be concluded that the PFABC System is one of the new methods of costing in construction projects to identify and control cost deviations and estimate the remaining costs, Actual cost, Variable budget with real rate, Standard rate with variable budget, Planned capacity which simultaneously calculates the income and cost of the long term contract more accurately and it obtains more accuracy and provides managers with useful information for management decisions , and Fuzzy model increases the accuracy of calculations in the conditions of uncertainty of the rate of each activity.

Conclusion: By introducing a Performance Focused Activity Based Costing System framework , the results showed that In general , it can be concluded that the PFABC System is one of the new methods of costing in construction projects to identify and control cost deviations and estimate the remaining costs, Actual cost, Variable budget with real rate, Standard rate with variable budget, Planned capacity which simultaneously calculates the income and cost of the long term contract more accurately and it obtains more accuracy and provides managers with useful information for management decisions , and Fuzzy model increases the accuracy of calculations in the conditions of uncertainty of the rate of each activity.