Skip to main content
Springer Nature Link
Log in

Fuzzy Production and Operations Budgeting and Control

  • Chapter
Production Engineering and Management under Fuzziness

Part of the book series: Studies in Fuzziness and Soft Computing ((STUDFUZZ,volume 252))

  • 1561 Accesses

Abstract

Basic information about crisp production and operations budgeting is given, as well as selected information about fuzzy numbers. Then some ideas of how to use the fuzzy approach in production and operations budgeting and control are presented. Several numerical examples illustrate the reasoning.

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

Log in via an institution

Subscribe and save

Springer+ Basic
$34.99 /Month
  • Get 10 units per month
  • Download Article/Chapter or eBook
  • 1 Unit = 1 Article or 1 Chapter
  • Cancel anytime
Subscribe now

Buy Now

Chapter
USD 29.95
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever

Tax calculation will be finalised at checkout

Purchases are for personal use only

Institutional subscriptions

Preview

Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.

Similar content being viewed by others

References

  • Anderson, D.R.: Quantitative methods for business. Cengage Learning (Thompson) (2007)

    Google Scholar 

  • Atkinson, A., Banker, R., Kaplan, R.S., Young, M.: Management accounting. Prentice-Hall, Englewood Cliffs (1995)

    Google Scholar 

  • Buckley, J.J.: The fuzzy mathematics of finance. Fuzzy Sets and Systems 21, 257–273 (1987)

    Article  MATH  MathSciNet  Google Scholar 

  • Chanas, S.: The use of parametric programming in fuzzy linear programming. Fuzzy Sets and Systems 11, 243–252 (1983)

    Article  MATH  Google Scholar 

  • Chanas, S., Kasperski, A., Kuchta, D.: Fuzzy flow shop sequencing problem - a possibility approach. In: Chanas, S., Kasperski, A., Kuchta, D. (eds.) W: EuroFUSE 1999. The Fourth Meeting of the Euro Working Group on Fuzzy Sets and SIC 1999, pp. 65–69 (1999)

    Google Scholar 

  • Chanas, S., Kuchta, D.: Linear programming problem with fuzzy coefficients in the objective function. In: Delgado, M., et al. (eds.) Fuzzy optimization recent advances. Physica-Verlag, Heidelberg (1994)

    Google Scholar 

  • Chanas, S., Kuchta, D.: A concept of the optimal solution of the transportation problem with fuzzy cost coefficients. Fuzzy Sets and Systems 82(3), 299–305 (1996a)

    Article  MathSciNet  Google Scholar 

  • Chanas, S., Kuchta, D.: Multiobjective programming in optimization of interval objective functions - a generalized approach. European Journal of Operational Research 94(3), 594–598 (1996b)

    Article  MATH  MathSciNet  Google Scholar 

  • Chanas, S., Kuchta, D.: Fuzzy integer transportation problem. Fuzzy Sets and Systems 98(3), 291–298 (1998a)

    Article  MathSciNet  Google Scholar 

  • Chanas, S., Kuchta, D.: Discrete fuzzy optimization. In: Słowiński, R. (ed.) Fuzzy sets in decision analysis, operations research and statistics. Kluwer Academic, Dordrecht (1998b)

    Google Scholar 

  • Chanas, S., Kuchta, D.: Linear programming with words. In: Zadeh, L.A., Kacprzyk, J. (eds.) Computing with words in information/intelligent systems, Heidelberg, New York (1999)

    Google Scholar 

  • Dolata, M.: Zastosowanie podejścia obiektowego do rozszerzenia metody simplex w rozwiązywaniu rozmytego logistycznego zagadnienia dystrybutora, Rozprawa doktorska (Application of object approach to an extension of the simplex method to solve the fuzzy logistic distribution problem, a PhD dissertation, in Polish). IBS PAN, Warszawa (2009)

    Google Scholar 

  • Dubois, D., Prade, H.: Fuzzy numbers: an overview. In: Bezdek, J. (ed.) Analysis of fuzzy information. CRC Press, Boca Raton (1987)

    Google Scholar 

  • Evans, J.R., Anderson, D.R., Sweeney, D.J., Williams, T.A.: Applied production & operations management. West Publishing Company (1987)

    Google Scholar 

  • Gen, M., Tsujimura, Y., Ida, K.: Method for solving multiobjective aggregate production planning problem with fuzzy parameters. Computers & Industrial Engineering 23, 117–120 (1992)

    Article  Google Scholar 

  • Gładysz, B., Kuchta, D.: The two-machine open shop problem with fuzzy processing times. Badania Operacyjne i Decyzyjne 4, 43–47 (2003)

    Google Scholar 

  • Kaufmann, A., Gupta, M.M.: Introduction to fuzzy theory and application. Van Nostrand Reinhold, New York (1985)

    Google Scholar 

  • Kloock, J., Schiller, U.: Marginal costing: cost budgeting and cost variance analysis. Management Accounting Research 8(3), 299–323 (1997)

    Article  Google Scholar 

  • Konno, T., Ishii, H.: An open shop scheduling problem with fuzzy allowable time and fuzzy resource constraint. Fuzzy Sets and Systems 109(1), 141–147 (2000)

    Article  MathSciNet  Google Scholar 

  • Kuchta, D.: A step towards fuzzy accounting. Badania Operacyjne i Decyzyjne 1, 75–84 (2000)

    Google Scholar 

  • Kuchta, D.: Miękka matematyka w zarządzaniu: Zastosowanie liczb przedziałowych i rozmytych w rachunkowości zarządczej (Soft mathematics in management. Use of interval and fuzzy numbers in managerial accounting – a monograph in Polish), Oficyna Wydaw. PWroc, Wrocław (2001)

    Google Scholar 

  • Kuchta, D.: A generalisation of a solution concept for the linear programming problem with interval coefficients. Badania Operacyjne i Decyzyjne 4, 115–123 (2003)

    MathSciNet  Google Scholar 

  • Kuchta, D.: Fuzzy solution of the linear programming problem with interval coefficients in the constraints. Badania Operacyjne i Decyzyjne 3/4, 35–42 (2005a)

    MathSciNet  Google Scholar 

  • Kuchta, D.: Fuzzyfication of the earned value method. WSEAS Transactions on Systems 4(12), 2222–2229 (2005b)

    Google Scholar 

  • Kuchta, D.: A modification of a solution concept of the linear programming problem with interval coefficients in the constraints. Central European Journal of Operations Research 16(3), 307–316 (2008)

    Article  MATH  MathSciNet  Google Scholar 

  • Omer, K., de Korvin, A., Leavins, J.R.: Determining the extent of budgetary slack: a fuzzy set approach. In: Siegel, P.H., de Korvin, A., Omer, K. (eds.) Applications of fuzzy logic and the theory of evidence to accounting. Studies in Managerial Accounting, vol. 3. JAI Press, Greenwich (1995)

    Google Scholar 

  • Pollard, W.B.: Teaching standard costs: A look at textbook differences in overhead variance analysis. Journal of Accounting Education 4(1), 211–220 (1986)

    Article  MathSciNet  Google Scholar 

  • Rhys, H.: A note on the fuzzy nature of depreciation. Working Papers in Accounting and Finance Department of Accounting Aberyst University of Wales (1992)

    Google Scholar 

  • Rhys, H.: Fuzzy financial statements. Working Papers in Accounting and Finance Department of Accounting Aberyst University of Wales (1997)

    Google Scholar 

  • Roseaux - a collective name: Exercises et problèmes résolus de recherche opérationnelle. t.3, Masson (1985)

    Google Scholar 

  • Roseaux - a collective name: Exercises et problèmes résolus de recherche opérationnelle. t.1, Masson (1991)

    Google Scholar 

  • Sakawa, M., Kubota, R.: Fuzzy programming for multiobjective job shop scheduling with fuzzy processing time and fuzzy due date through genetic algorithms. European Journal of Operational Research 120(2), 393–407 (2000)

    Article  MATH  MathSciNet  Google Scholar 

  • Sevastianov, P.: Numerical methods for interval and fuzzy number comparison based on the probabilistic approach and Dempster-Shafer theory. Information Sciences 177, 4645–4661 (2007)

    Article  MathSciNet  Google Scholar 

  • Wang, R.C., Liang, T.F.: Application of fuzzy multi-objective linear programming to aggregate production planning. Computers & Industrial Engineering 46(1), 17–41 (2004)

    Article  Google Scholar 

  • Wang, R.C., Fang, H.H.: Aggregate production planning with multiple objectives in a fuzzy environment. European Journal of Operational Research 133(3), 521–536 (2001)

    Article  MATH  Google Scholar 

Download references

Author information

Authors and Affiliations

  1. Institute of Organization and Management, Wroclaw University of Technology, Poland

    Dorota Kuchta

Authors
  1. Dorota Kuchta
    View author publications

    You can also search for this author in PubMed Google Scholar

Editor information

Editors and Affiliations

  1. Management Faculty, Department of Industrial Engineering, Istanbul Technical University, Macka, 34367, Istanbul, Turkey

    Cengiz Kahraman

  2. Harry f. Byrd, Jr. School of Business, Shenandoah University, 1460 University Dr., 22601, Winchester, VA, USA

    Mesut Yavuz

Rights and permissions

Reprints and permissions

Copyright information

© 2010 Springer-Verlag Berlin Heidelberg

About this chapter

Cite this chapter

Kuchta, D. (2010). Fuzzy Production and Operations Budgeting and Control. In: Kahraman, C., Yavuz, M. (eds) Production Engineering and Management under Fuzziness. Studies in Fuzziness and Soft Computing, vol 252. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-12052-7_13

Download citation

  • DOI: https://doi.org/10.1007/978-3-642-12052-7_13

  • Publisher Name: Springer, Berlin, Heidelberg

  • Print ISBN: 978-3-642-12051-0

  • Online ISBN: 978-3-642-12052-7

  • eBook Packages: EngineeringEngineering (R0)

Publish with us

Policies and ethics