{"id":"https://openalex.org/W7204252015","doi":"https://doi.org/10.18421/tem153-26","title":"A Study Modelling of Fuzzy Activity-Based Cost Approach to Evaluate the Accuracy of Indirect Cost Allocation Under Data Uncertainty","display_name":"A Study Modelling of Fuzzy Activity-Based Cost Approach to Evaluate the Accuracy of Indirect Cost Allocation Under Data Uncertainty","publication_year":2026,"publication_date":"2026-08-26","ids":{"openalex":"https://openalex.org/W7204252015","doi":"https://doi.org/10.18421/tem153-26"},"language":"en","primary_location":{"id":"doi:10.18421/tem153-26","doi":"https://doi.org/10.18421/tem153-26","is_oa":true,"landing_page_url":"https://doi.org/10.18421/tem153-26","pdf_url":"https://www.temjournal.com/content/153/TEMJournalAugust2026_2357_2365.pdf","source":{"id":"https://openalex.org/S2738886008","display_name":"TEM Journal","issn_l":"2217-8309","issn":["2217-8309","2217-8333"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["dongbi-d","erih-plus","norway-1","poland-20"],"host_organization":"https://openalex.org/P4310321448","host_organization_name":"UIKTEN","host_organization_lineage":["https://openalex.org/P4310321448"],"host_organization_lineage_names":["UIKTEN"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"TEM Journal","raw_type":"journal-article"},"parent_works":[],"lineage":["https://openalex.org/W7204252015"],"child_works_count":0,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://www.temjournal.com/content/153/TEMJournalAugust2026_2357_2365.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5086523817","display_name":"Ali Noori Abdulzahra","orcid":"https://orcid.org/0000-0003-3866-6388","observed_orcids":["https://orcid.org/0000-0003-3866-6388"]},"institutions":[{"id":"https://openalex.org/I47229656","display_name":"University of Kufa","ror":"https://ror.org/02dwrdh81","country_code":"IQ","type":"education","lineage":["https://openalex.org/I47229656"]}],"countries":["IQ"],"is_corresponding":false,"raw_author_name":"Ali Noori Abdulzahra","raw_affiliation_strings":["Faculty of Administration and Economics, University of Kufa, Najaf, Iraq"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Administration and Economics, University of Kufa, Najaf, Iraq","institution_ids":["https://openalex.org/I47229656"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5053751334","display_name":"Sahar Mahede Jabir","orcid":"https://orcid.org/0000-0002-3236-6408","observed_orcids":["https://orcid.org/0000-0002-3236-6408"]},"institutions":[{"id":"https://openalex.org/I47229656","display_name":"University of Kufa","ror":"https://ror.org/02dwrdh81","country_code":"IQ","type":"education","lineage":["https://openalex.org/I47229656"]}],"countries":["IQ"],"is_corresponding":false,"raw_author_name":"Sahar Mahede Jabir","raw_affiliation_strings":["Faculty of Engineering, University of Kufa, Najaf, Iraq"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Engineering, University of Kufa, Najaf, Iraq","institution_ids":["https://openalex.org/I47229656"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5093196085","display_name":"Murtadha Ibrahem Maki","orcid":"https://orcid.org/0000-0001-9848-4629","observed_orcids":["https://orcid.org/0000-0001-9848-4629"]},"institutions":[{"id":"https://openalex.org/I47229656","display_name":"University of Kufa","ror":"https://ror.org/02dwrdh81","country_code":"IQ","type":"education","lineage":["https://openalex.org/I47229656"]}],"countries":["IQ"],"is_corresponding":false,"raw_author_name":"Murtadha Ibrahem Maki","raw_affiliation_strings":["College of Excellence in Arabic Language and Literature, University of Kufa, Najaf, Iraq"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"College of Excellence in Arabic Language and Literature, University of Kufa, Najaf, Iraq","institution_ids":["https://openalex.org/I47229656"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5027562343","display_name":"Ahmed Maher Mohammad Ali","orcid":"https://orcid.org/0000-0003-3936-0313","observed_orcids":["https://orcid.org/0000-0003-3936-0313"]},"institutions":[{"id":"https://openalex.org/I47229656","display_name":"University of Kufa","ror":"https://ror.org/02dwrdh81","country_code":"IQ","type":"education","lineage":["https://openalex.org/I47229656"]}],"countries":["IQ"],"is_corresponding":false,"raw_author_name":"Ahmed Maher Mohammad Ali","raw_affiliation_strings":["Faculty of Administration and Economics, University of Kufa, Najaf, Iraq"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Administration and Economics, University of Kufa, Najaf, Iraq","institution_ids":["https://openalex.org/I47229656"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I47229656"],"apc_list":{"value":600,"currency":"EUR","value_usd":647},"apc_paid":{"value":600,"currency":"EUR","value_usd":647},"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"15","issue":"3","first_page":"2357","last_page":"2357"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9750999808311462,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9750999808311462,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.012299999594688416,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.002199999988079071,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/overhead-cost-allocation","display_name":"overhead cost allocation","score":0.9409999847412109},{"id":"https://openalex.org/keywords/data-uncertainty","display_name":"data uncertainty","score":0.8119999766349792},{"id":"https://openalex.org/keywords/cost-drivers","display_name":"cost drivers","score":0.5690000057220459},{"id":"https://openalex.org/keywords/cost-estimation-accuracy","display_name":"cost estimation accuracy","score":0.7070000171661377},{"id":"https://openalex.org/keywords/fuzzy-logic","display_name":"fuzzy logic","score":0.6890000104904175},{"id":"https://openalex.org/keywords/activity-based-costing","display_name":"activity-based costing","score":0.7390000224113464},{"id":"https://openalex.org/keywords/cost-management","display_name":"cost management","score":0.7879999876022339},{"id":"https://openalex.org/keywords/production-costs","display_name":"production costs","score":0.5960000157356262}],"concepts":[{"id":"https://openalex.org/C164624739","wikidata":"https://www.wikidata.org/wiki/Q754331","display_name":"Activity-based costing","level":2,"score":0.8285999894142151},{"id":"https://openalex.org/C2780522230","wikidata":"https://www.wikidata.org/wiki/Q1140419","display_name":"Ambiguity","level":2,"score":0.70169997215271},{"id":"https://openalex.org/C129875596","wikidata":"https://www.wikidata.org/wiki/Q7247753","display_name":"Product cost management","level":4,"score":0.6312000155448914},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.6294999718666077},{"id":"https://openalex.org/C27795528","wikidata":"https://www.wikidata.org/wiki/Q213375","display_name":"Total absorption costing","level":3,"score":0.6177999973297119},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.5924000144004822},{"id":"https://openalex.org/C95821633","wikidata":"https://www.wikidata.org/wiki/Q973302","display_name":"Cost driver","level":2,"score":0.5612999796867371},{"id":"https://openalex.org/C93983250","wikidata":"https://www.wikidata.org/wiki/Q795053","display_name":"Cost estimate","level":2,"score":0.5582000017166138},{"id":"https://openalex.org/C203194045","wikidata":"https://www.wikidata.org/wiki/Q198993","display_name":"Target costing","level":3,"score":0.5378999710083008},{"id":"https://openalex.org/C75092926","wikidata":"https://www.wikidata.org/wiki/Q748380","display_name":"Process costing","level":3,"score":0.5156999826431274},{"id":"https://openalex.org/C58166","wikidata":"https://www.wikidata.org/wiki/Q224821","display_name":"Fuzzy logic","level":2,"score":0.4918000102043152},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.4584999978542328},{"id":"https://openalex.org/C43214815","wikidata":"https://www.wikidata.org/wiki/Q7310987","display_name":"Reliability (semiconductor)","level":3,"score":0.45590001344680786},{"id":"https://openalex.org/C15716912","wikidata":"https://www.wikidata.org/wiki/Q5174768","display_name":"Cost database","level":2,"score":0.4212999939918518},{"id":"https://openalex.org/C42475967","wikidata":"https://www.wikidata.org/wiki/Q194292","display_name":"Operations research","level":1,"score":0.4185999929904938},{"id":"https://openalex.org/C200601418","wikidata":"https://www.wikidata.org/wiki/Q2193887","display_name":"Reliability engineering","level":1,"score":0.3950999975204468},{"id":"https://openalex.org/C133462117","wikidata":"https://www.wikidata.org/wiki/Q4929239","display_name":"Data collection","level":2,"score":0.37439998984336853},{"id":"https://openalex.org/C99533047","wikidata":"https://www.wikidata.org/wiki/Q6206709","display_name":"Job costing","level":5,"score":0.3596000075340271},{"id":"https://openalex.org/C126221108","wikidata":"https://www.wikidata.org/wiki/Q7310977","display_name":"Relevant cost","level":3,"score":0.3418999910354614},{"id":"https://openalex.org/C182299520","wikidata":"https://www.wikidata.org/wiki/Q1289588","display_name":"Total cost","level":2,"score":0.30820000171661377},{"id":"https://openalex.org/C27759463","wikidata":"https://www.wikidata.org/wiki/Q5174763","display_name":"Cost contingency","level":4,"score":0.2935999929904938},{"id":"https://openalex.org/C58546491","wikidata":"https://www.wikidata.org/wiki/Q1150207","display_name":"Competitive advantage","level":2,"score":0.2858999967575073},{"id":"https://openalex.org/C124101348","wikidata":"https://www.wikidata.org/wiki/Q172491","display_name":"Data mining","level":1,"score":0.2709999978542328},{"id":"https://openalex.org/C42011625","wikidata":"https://www.wikidata.org/wiki/Q1055058","display_name":"Fuzzy set","level":3,"score":0.266400009393692},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.2637999951839447},{"id":"https://openalex.org/C2781426564","wikidata":"https://www.wikidata.org/wiki/Q13479712","display_name":"Cost allocation","level":2,"score":0.2587999999523163},{"id":"https://openalex.org/C96814336","wikidata":"https://www.wikidata.org/wiki/Q2443008","display_name":"Cost engineering","level":3,"score":0.2578999996185303},{"id":"https://openalex.org/C180198813","wikidata":"https://www.wikidata.org/wiki/Q121182","display_name":"Information system","level":2,"score":0.25459998846054077},{"id":"https://openalex.org/C6964187","wikidata":"https://www.wikidata.org/wiki/Q659256","display_name":"Indirect costs","level":2,"score":0.25119999051094055}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.18421/tem153-26","doi":"https://doi.org/10.18421/tem153-26","is_oa":true,"landing_page_url":"https://doi.org/10.18421/tem153-26","pdf_url":"https://www.temjournal.com/content/153/TEMJournalAugust2026_2357_2365.pdf","source":{"id":"https://openalex.org/S2738886008","display_name":"TEM Journal","issn_l":"2217-8309","issn":["2217-8309","2217-8333"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["dongbi-d","erih-plus","norway-1","poland-20"],"host_organization":"https://openalex.org/P4310321448","host_organization_name":"UIKTEN","host_organization_lineage":["https://openalex.org/P4310321448"],"host_organization_lineage_names":["UIKTEN"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"TEM Journal","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.18421/tem153-26","doi":"https://doi.org/10.18421/tem153-26","is_oa":true,"landing_page_url":"https://doi.org/10.18421/tem153-26","pdf_url":"https://www.temjournal.com/content/153/TEMJournalAugust2026_2357_2365.pdf","source":{"id":"https://openalex.org/S2738886008","display_name":"TEM Journal","issn_l":"2217-8309","issn":["2217-8309","2217-8333"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["dongbi-d","erih-plus","norway-1","poland-20"],"host_organization":"https://openalex.org/P4310321448","host_organization_name":"UIKTEN","host_organization_lineage":["https://openalex.org/P4310321448"],"host_organization_lineage_names":["UIKTEN"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"TEM Journal","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7204252015.pdf","grobid_xml":"https://content.openalex.org/works/W7204252015.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2065482162","https://openalex.org/W1998654379","https://openalex.org/W2220863152","https://openalex.org/W2072687316","https://openalex.org/W2032737495","https://openalex.org/W7208813925","https://openalex.org/W2065020032","https://openalex.org/W7100028434","https://openalex.org/W2431283227","https://openalex.org/W4386095771"],"abstract_inverted_index":{"Technological":[0],"developments":[1],"such":[2],"as":[3,198],"digital":[4],"transformation":[5],"and":[6,16,31,57,59,78,82,91,130,136,161,180,187,201,207,223],"artificial":[7],"intelligence":[8],"have":[9],"affected":[10],"the":[11,18,29,53,93,103,134,150,159,182,189,192,205,228],"way":[12,19],"manufacturing":[13],"is":[14,100,144],"done":[15],"therefore":[17],"costs":[20,34,54,119],"are":[21,74],"calculated;":[22],"this":[23],"has":[24,44],"led":[25],"to":[26,36,42,63,76,86,120,158],"changes":[27],"in":[28,46,133,164,170],"structure":[30],"dynamics":[32],"of":[33,49,55,95,102,138,184,191,230],"compared":[35],"previous":[37],"methods.":[38],"The":[39],"traditional":[40],"approach":[41],"costing":[43,99,126,155,216],"resulted":[45],"inaccurate":[47],"assessments":[48],"costs,":[50],"consistently":[51],"distorting":[52],"products":[56,121,231],"services":[58],"providing":[60],"misleading":[61],"data":[62,115,151],"decision":[64],"makers":[65],"within":[66],"organizations":[67,73],"which":[68],"rely":[69],"upon":[70],"it.":[71],"Therefore,":[72],"required":[75],"develop":[77],"implement":[79],"cost":[80,83,106,185,212,229],"systems":[81,127,156,217],"management":[84,107],"practices":[85,108],"maintain":[87],"their":[88,96],"competitive":[89],"advantage":[90],"meet":[92],"needs":[94],"customers.":[97],"Activity-based":[98],"one":[101],"most":[104],"effective":[105],"available":[109],"today":[110],"because":[111],"it":[112],"provides":[113],"accurate":[114],"for":[116],"allocating":[117],"indirect":[118],"and/or":[122,232],"services.":[123,233],"However,":[124],"activity-based":[125,154,215],"require":[128],"continuous":[129],"comprehensive":[131],"improvements":[132],"collection":[135],"analysis":[137],"data.":[139],"As":[140],"a":[141,199],"result,":[142],"there":[143],"often":[145],"little":[146],"value":[147],"placed":[148],"on":[149],"collected":[152],"from":[153],"due":[157],"variability":[160],"ambiguity":[162,206],"inherent":[163],"all":[165],"systems,":[166],"especially":[167],"those":[168],"operating":[169],"today\u2019s":[171],"rapidly":[172],"changing":[173],"automated":[174],"industry.":[175],"To":[176],"address":[177],"these":[178],"problems":[179],"improve":[181],"accuracy":[183],"estimates":[186],"increase":[188],"reliability":[190],"results,":[193],"fuzzy":[194],"logic":[195],"was":[196],"applied":[197],"concept":[200],"methodology":[202],"that":[203,219],"reduces":[204],"uncertainty":[208],"associated":[209],"with":[210],"estimating":[211],"drivers":[213],"using":[214],"so":[218],"managers":[220],"receive":[221],"reliable":[222],"relevant":[224],"information":[225],"when":[226],"assessing":[227]},"counts_by_year":[],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2026-08-27T00:00:00"}