2018
DOI: 10.3390/su10072260
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Abstract: The objective of this article is to present a methodology for computing and allocating wastewater recuperation costs using an Activity-Based Costing (ABC) methodology. One of the most critical problems in modelling those costs is the limited information and the subjectivity used to represent some of the cost's elements (e.g., values, drivers, among others). Thus, a fuzzy ABC approach is incorporated into the methodology to overcome those limitations. The application of this methodology aims at providing an alt… Show more

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Cited by 9 publications
(7 citation statements)
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“…There is research based on linear planning models using fuzzy numbers to deal with the uncertainty of the parameters [9]. For example, fuzzy-based-activity-based costing can help to compute the cost [30]. Additionally, it can allow managers to control the cost and define key performance indicators, supporting decision making [30].…”
Section: Uncertainty and Variability In Cost Modelsmentioning
confidence: 99%
“…There is research based on linear planning models using fuzzy numbers to deal with the uncertainty of the parameters [9]. For example, fuzzy-based-activity-based costing can help to compute the cost [30]. Additionally, it can allow managers to control the cost and define key performance indicators, supporting decision making [30].…”
Section: Uncertainty and Variability In Cost Modelsmentioning
confidence: 99%
“…Subsequently, the resources should be assigned to the energy generation service (the object of costing) through a cost model. One of the most commonly used models is activity-based costing (ABC), whose important contributions are the accuracy improvement in the cost calculation of any cost target, as well as the determination of its profitability, by avoiding possible cross-subsidies between products or services, the outputs of said system being superior to those obtained through conventional costing systems [31,32,38,39]. Table 1.…”
Section: Cost Of Dam Water Use In Hydroelectric Generationmentioning
confidence: 99%
“…ABC calculates the cost as the sum of all inputs plus the costs of each one of the processes and activities carried out within the company and is founded on two premises: products or services require processes and activities and these processes and activities are the ones that consume resources that generate cost. To properly apply this methodology in hydroelectric companies, the main thing to do is to identify the relationship between the resources consumed in the processes and the reason why the cost is caused [31,38,39]. Table 2 shows the processes and activities in the generation of hydraulic energy [31].…”
Section: Maintenance Costsmentioning
confidence: 99%
“…Durán et al adopted fuzzy logic to model the variables in wastewater recovery, and proposed a hybrid costing method based on ABC [10]. A comparative study of traditional ABC methods and time-driven ABC method was given in [11].…”
Section: B Related Workmentioning
confidence: 99%