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Many contributions from different areas of scientific knowledge have been brought by specialists to contribute to the complex scenario involved in organizations decision making. Since the seminal work of Zadeh (1965) called Fuzzy Sets, fuzzy logic has become an important tool to handle imprecise information. This papers objective is show the utilization of fuzzy logic concepts in organization decision making. An activity based costing (ABC) case from Martins (2003) has been used as an example of a cost allocation problem. The software Matlab®. was utilized in order to construct the proposed model. This is an exploratory study that intends to show the potentiality of fuzzy logic. In this sense, there are many opportunities for the use of fuzzy logic in accounting, auditing, finance and business due to the fact that those areas contain a great deal of ambiguity and vagueness that many times are not taken into consideration in the traditional models based on binary logic.

activity based costing; fuzzy logic; expert systems; cost allocation; decision making