Cost – Value – Profit Analysis and Target Costing with Fuzzy Logic Theory

Cost – value – profit (C-V-P) analysis tries to determine the effects on the profit that will be provided of the changes on the factors required for the purpose of profit planning. C-V-P analysis is a type of analysis that the businesses used for the decisions to get profit. Making a correct profit planning and determining the business decisions for the purpose of the control of the business according to these issues is directly related to realistic costing. The aim of Target Costing is determining the costs that will provide the desired profit. Target Costing is related to costing and profit planning. The way providing the desired profits of the businesses is possible to know and manage the costing in the world that the sale cost are stabilized and easy to learn.In case of monotype production, in Cost-Value-Profit analysis with Fuzzy Logic in case of monotype production Poultry Farm Case: the rules are gathered by the experiences of the director and the profit result has calculated by the profit parameters that are determined by the director. The aim of this study is declaring the existence of new method instead of a traditional method; fuzzy logic theory and showing that it is a practical and simple method that requires minimum resource for cost estimates and profit planning on uncertain situations. DOI: 10.5901/mjss.2016.v7n2p2