2025-09-182025-09-182024-12-24PINHEIRO, Italo Osmar Lima; PINTO, Lyandra Rafaela de Araujo. Custeio baseado em atividades e lógica fuzzy: uma abordagem híbrida para a distribuição de custos indiretos de produção. 2024. Trabalho de Conclusão de Curso (Bacharelado em Engenharia de Produção) – Universidade do Estado do Pará, Belém, 2024.https://bibliotecadigitaldetcc.uepa.br/handle/riuepa/649By implementing effective cost management, it is possible to identify and reduce waste, optimize processes and improve financial decision-making, as well as allocate costs correctly and, therefore, facilitate the pricing process. Within this context, among many others that exist, there is activity-based costing (ABC), which consists of a methodology that assigns costs to products and services based on the activities that generate these costs, providing a more accurate and detailed view of the indirect costs. However, even though it is one of the most assertive, this costing method still presents a certain inaccuracy with regard to its results. As a result, there is fuzzy logic, a mathematical tool that, when dealing with uncertainty and imprecision specific to complex systems, allows for more flexible and realistic modeling of variables, facilitating decision-making in situations in which the data are vague or imprecise. That said, this study aims to carry out a comparative analysis based on the results of applying ABC costing and ABC FUZZY costing, therefore highlighting the assertiveness that fuzzy logic can provide to the detriment of traditional ABC costing. To achieve this, this work relies on the help of MATLAB software to input and output data, which were subsequently analyzed and compared to the data obtained with the application of ABC costing. When applying traditional ABC Costing, the results showed a very large bottleneck in relation to the finished product, representing, in unit costs, R$19.0327 and -13% in profitability margin, while, by applying fuzzy ABC, we reached at a unit cost of R$18.1580 and -9% in profitability. A discrepancy was also noted between its total indirect costs, where R$79,937.34 is evidenced by the traditional ABC Costing method, while by Fuzzy ABC this value corresponds to R$76,263.60.Língua PortuguesaAbertoFuzzy logicABC costingCost managementMATLABIndirect costsTrabalho de Conclusão de Curso (TCC)