بناء نظام ضبابي لمدخل التكلفة على أساس الأداء لتقييم أداء الأنشطة : دراسة حالة على الشركة السورية للإسمنت و مواد البناء في محافظة حماة

Abstract EN

This study mainly aims to building a specialized Fuzzy system of performance - based costing approach to evaluate the performance of activities.

This can be achieved through applying the study on the Syrian Cement and Building Materials Company in Hama Governorate, No.

3, for the year 2017, for the activity of cracking limestone, In order to test the effectiveness of fuzzy logic with performance - based costing approach in evaluating the performance of activities, the study relied on the descriptive approach and the analytical method in collecting and analyzing, the study data and building a Mamdani - type system using the Matlab and Fuzzy Logic Library.

The areas of linguistic values of the inputs and outputs of the system and the construction of rules of reasoning were determined based on the expertise of the specialists in the company.

The study investigated the effectiveness of fuzzy logic with performance - based costing approach in evaluating the performance of activities Materials in Hama, and training on the mechanism of work of the proposed system