THE INVESTIGATION OF COST VARIANCES: A FUZZY SET THEORY APPROACH*
针对标准成本系统中实际成本与标准成本差异过多、无法全部调查的问题，本文基于模糊集理论提出一个成本差异调查模型，并应用于一家制造公司的实际案例。
ABSTRACT In a standard costing system, deviations (variances) of actual cost from standard cost should be investigated in order to help management identify the causes of the variances and who is responsible for them before corrective actions are taken. In reality, however, actual cost rarely equals standard cost and so many variances occur that it is impractical and uneconomical to investigate all of them. These two conflicting factors—the necessity of investigating cost variances and the impracticality of investigating all the variances—present management with the problem of deciding which variances to investigate. In this paper a model, based on fuzzy set theory, for the cost‐variance investigation is proposed and applied to an actual investigation problem faced by a manufacturing company.