A method for implementation of fuzzy activity-based costing system, case study

Sample in this paper, is the National Company for distribution of petroleum products in Qom region that calculated the cost per liter of product (gas oil, kerosene, gasoline and super gasoline) in 95 by applying the system of activity-based costing and fuzzy activity based costing. So, three criteria that Experts determined used for sharing costs of activity centers to compare them, identify the most accurate measure of cost sharing. This comparison was performed using the Wilcoxon test. Results show similarities between1and2criteria and there are difference between the third bases whit the1and 2 bases. According to experts, the costing by methods1and 2 is approve. It also using two-way analysis of variance, the influence of the kind of products and cost-sharing methods and interaction between on the costing was measured. The results show that types of products and different criteria does not affect the costing. And the costing can be affected by other factors such as costs, months of investigation and etc.