Research Article
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Year 2023, , 1780 - 1789, 29.12.2023
https://doi.org/10.56554/jtom.1142729

Abstract

References

  • [1] Zadeh, L. A.,“Fuzzy sets”, Information and Control, 8(3):338-353, (1965).
  • [2] Atanassov, K. T.,“Intuitionistic fuzzy sets”, Fuzzy Sets and Systems, 20(1):87-96, (1986).
  • [3] Xu, Z.,“Some similarity measures of intuitionistic fuzzy sets and their applications to multiple attribute decision making”, Fuzzy Optimization and Decision Making, 6(2):109-121, (2007).
  • [4] Sergi, D., Sari, I. U., Senapati, T.,“Extension of capital budgeting techniques using interval-valued Fermatean fuzzy sets”, Journal of Intelligent and Fuzzy Systems, 42(1):365-376, (2022).
  • [5] Sergi, D., Sari, I. U.,“Fuzzy capital budgeting using Fermatean fuzzy sets.”, Advances in Intelligent Systems and Computing 1197 AISC, 448-456, (2021).
  • [6] Sampaio Filho, A. C. D. S., Vellasco, M. M. B. R., Tanscheit, R.,“A unified solution in fuzzy capital budgeting”, Expert Systems with Applications, 98:27-42, (2018).
  • [7] de Souza Sampaio Filho, A. C., Vellasco, M. M. B. R., Tanscheit, R.,“Modified methods of capital budgeting under uncertainties: An approach based on fuzzy numbers and interval arithmetic”, Communications in Computer and Information Science, 853:777-789, (2018).
  • [8] Schneider, J., Kuchta, D.,“Fuzzy capital budgeting for projects characterized by step type fuzzy intervals”, Journal of Multiple-Valued Logic and Soft Computing, 30(4-6):303-334, (2018).
  • [9] Liu, Y. H., Jiang, I. M., Tsai, M. I.,“Making capital budgeting decisions for project abandonment by fuzzy approach”, Lecture Notes in Computer Science 10386 LNCS, 277-284, (2017).
  • [10] Ucal Sari, I., Kahraman, C.,“Interval type-2 fuzzy capital budgeting”, International Journal of Fuzzy Systems, 17(4):635-646, (2015).

Book depreciation methods under intuitionistic fuzzy environment

Year 2023, , 1780 - 1789, 29.12.2023
https://doi.org/10.56554/jtom.1142729

Abstract

In general, depreciation is the monetary value of wear and tear on capital goods inherited from previous years while creating goods and services as a result of production activities. The subject of depreciation is the addition of the loss of value that will occur in the economic values that are thought to be used in a company for more than one year. The most common depreciations methods, straight-line method, declining balance method, and unit-of-production method, are almost always handled with crisp numbers in the literature. However, the uncertainty in the parameters such as initial invest cost, salvage value, and useful life, requires the usage of fuzzy sets to represent the vagueness in these values more realistically. For this purpose, in this study, the depreciation methods are developed under intuitionistic fuzzy environment. The main contribution of this paper to the literature is that it presents the depreciation methods under intuitionistic environment with new equations for the first time. The proposed models are applied to an autonomous trolley problem to illustrate the given approach.

References

  • [1] Zadeh, L. A.,“Fuzzy sets”, Information and Control, 8(3):338-353, (1965).
  • [2] Atanassov, K. T.,“Intuitionistic fuzzy sets”, Fuzzy Sets and Systems, 20(1):87-96, (1986).
  • [3] Xu, Z.,“Some similarity measures of intuitionistic fuzzy sets and their applications to multiple attribute decision making”, Fuzzy Optimization and Decision Making, 6(2):109-121, (2007).
  • [4] Sergi, D., Sari, I. U., Senapati, T.,“Extension of capital budgeting techniques using interval-valued Fermatean fuzzy sets”, Journal of Intelligent and Fuzzy Systems, 42(1):365-376, (2022).
  • [5] Sergi, D., Sari, I. U.,“Fuzzy capital budgeting using Fermatean fuzzy sets.”, Advances in Intelligent Systems and Computing 1197 AISC, 448-456, (2021).
  • [6] Sampaio Filho, A. C. D. S., Vellasco, M. M. B. R., Tanscheit, R.,“A unified solution in fuzzy capital budgeting”, Expert Systems with Applications, 98:27-42, (2018).
  • [7] de Souza Sampaio Filho, A. C., Vellasco, M. M. B. R., Tanscheit, R.,“Modified methods of capital budgeting under uncertainties: An approach based on fuzzy numbers and interval arithmetic”, Communications in Computer and Information Science, 853:777-789, (2018).
  • [8] Schneider, J., Kuchta, D.,“Fuzzy capital budgeting for projects characterized by step type fuzzy intervals”, Journal of Multiple-Valued Logic and Soft Computing, 30(4-6):303-334, (2018).
  • [9] Liu, Y. H., Jiang, I. M., Tsai, M. I.,“Making capital budgeting decisions for project abandonment by fuzzy approach”, Lecture Notes in Computer Science 10386 LNCS, 277-284, (2017).
  • [10] Ucal Sari, I., Kahraman, C.,“Interval type-2 fuzzy capital budgeting”, International Journal of Fuzzy Systems, 17(4):635-646, (2015).
There are 10 citations in total.

Details

Primary Language English
Subjects Industrial Engineering
Journal Section Research Article
Authors

Elif Haktanır 0000-0002-3341-4360

Publication Date December 29, 2023
Submission Date December 17, 2022
Acceptance Date September 8, 2023
Published in Issue Year 2023

Cite

APA Haktanır, E. (2023). Book depreciation methods under intuitionistic fuzzy environment. Journal of Turkish Operations Management, 7(2), 1780-1789. https://doi.org/10.56554/jtom.1142729
AMA Haktanır E. Book depreciation methods under intuitionistic fuzzy environment. JTOM. December 2023;7(2):1780-1789. doi:10.56554/jtom.1142729
Chicago Haktanır, Elif. “Book Depreciation Methods under Intuitionistic Fuzzy Environment”. Journal of Turkish Operations Management 7, no. 2 (December 2023): 1780-89. https://doi.org/10.56554/jtom.1142729.
EndNote Haktanır E (December 1, 2023) Book depreciation methods under intuitionistic fuzzy environment. Journal of Turkish Operations Management 7 2 1780–1789.
IEEE E. Haktanır, “Book depreciation methods under intuitionistic fuzzy environment”, JTOM, vol. 7, no. 2, pp. 1780–1789, 2023, doi: 10.56554/jtom.1142729.
ISNAD Haktanır, Elif. “Book Depreciation Methods under Intuitionistic Fuzzy Environment”. Journal of Turkish Operations Management 7/2 (December 2023), 1780-1789. https://doi.org/10.56554/jtom.1142729.
JAMA Haktanır E. Book depreciation methods under intuitionistic fuzzy environment. JTOM. 2023;7:1780–1789.
MLA Haktanır, Elif. “Book Depreciation Methods under Intuitionistic Fuzzy Environment”. Journal of Turkish Operations Management, vol. 7, no. 2, 2023, pp. 1780-9, doi:10.56554/jtom.1142729.
Vancouver Haktanır E. Book depreciation methods under intuitionistic fuzzy environment. JTOM. 2023;7(2):1780-9.

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