Fuzzy performance-based activity-based costing

This research aims primarily at the role of fuzzy logic in improving the outputs of the costing technique based on performance-based activity (PFABC) to measure and evaluate the performance of the economic unit's activities in a sound and more just manner. The FPFABC technique was applied to study and analyze this role in one of the Iraqi public sector companies - the General Company for Light Industries located in Baghdad Governorate. The researchers relied on data from the refrigerator factory (Ishtar 20-foot refrigerator) with two doors and data for the year (2022) - the subject of the research - to test the effectiveness of the role of fuzzy logic with the (PFABC) technique. This research relied on the descriptive and analytical approach in collecting and analyzing data, through the use of the (Mamdani) system in the (MATLAB) program, as the fields of descriptive values for the system's inputs and outputs were determined and the rules of inference were built, based on the experience of specialists in the economic unit - the subject of the research - and the research reached a set of conclusions, the most important of which is: Fuzzy logic contributes significantly to addressing the determinants of this technique, and the most prominent of these determinants is the reliance of this technique on data based on the personal judgment of some Cost items as a basis for comparison (performance evaluation). In light of the conclusions reached, the researchers presented a set of recommendations, the most important of which are: Traditional performance evaluation systems for the economic units under study should be improved by addressing the ambiguity in the financial data used using one of the artificial intelligence tools (fuzzy logic)