جستجوی مقالات مرتبط با کلیدواژه « cost management » در نشریات گروه « علوم انسانی »

The current study aims to introduce and compare the application of the Performance Focused Activity Based Costing system (PFABC) and the Fuzzy Performance Focused Activity Based Costing (FPFABC) in calculating revenues, costs, and managerial decisions for long-term construction contracts as well as comparing them with the traditional costing system through empirical analysis.

The present research is categorized as applied, developmental, and a case study based on the Isfahan Housing Foundation using financial data. Following the model proposed by Namazi (2009), two systems, namely PFABC and its Fuzzy version, were implemented and compared on a long-term construction project in Bonyad Maskan Isfahan, using information from the traditional costing system. Nine hypotheses were postulated to compare revenue, cost, estimated remaining costs, efficiency, effectiveness, productivity, and variances in one of the largest long-term construction contracts. Field and library research methods were employed to gather the required data collected in 2022. To test the research hypotheses the normality of the data in each method was checked using the Shapiro-Wilk test. Then, based on whether the data is normal or not. Each method used a parametric dependent t-test (paired t) and a non-parametric Kruskal-Wallis test. Hypotheses data were analyzed with SPSS 27 software. Utilizing the practical PFABC system, this study calculates revenue, cost, estimated remaining costs, efficiency, effectiveness, productivity, and variances in one of the largest long-term construction contracts.

The study showed a significant difference between total costs and profit in long-term contracts calculated using the traditional costing system and the PFABC approach. Furthermore, a significant difference was found between total cost and profit calculated using the traditional costing system and the FPFABC. However, due to the accuracy of the data in the construction industry, there was no significant difference between costs and profits calculated using the PFABC approach and the FPFABC. Additionally, no significant differences were observed among the methods in terms of revenue identification. The lack of significance in revenue calculation can be attributed to the fixed amount of contracts and the use of the percentage of work in progress according to accounting standards in long-term contracts. In this hypothesis, the lack of significance may be due to the similarity in cost estimation and the use of the percentage of work in progress, which did not differ between the traditional and FPFABC systems. The results indicate that the Fuzzy PFABC system is an integrated costing system that not only holds practical applicability for implementation and execution within the accounting standards of long-term construction contracts but also constitutes an essential component thereof. The study finds that the fuzzy model of the FPFABC system increases the accuracy of calculations, especially in conditions of uncertainty of the cost of each activity. These findings posit great impacts on the practice and the theoretical basis of the PFABC systems.Using the PFABC-Focused fuzzy system can improve the financial management of long-term construction projects. The study recommends that contractor companies implement the PFABC-Focused fuzzy system in the standard accounting of long-term construction projects and that contractor companies provide training for financial managers to use the system effectively. Also, the identified price and volume deviations are analyzed to improve the existing conditions.

The practical PFABC system is one of the modern costing methods employed in civil engineering projects to identify and control cost variances and estimate remaining costs. The results demonstrate the limitations of the traditional costing system in recognizing distortions in prices, quantities, efficiency calculations, effectiveness, productivity, and unused capacity.  It provides valuable information for managerial decision-making. The PFABC system provides a significantly better way of identifying and controlling cost variances in civil engineering projects than the traditional costing system. It enables managers to quickly implement changes in volume and rate and make decisions accordingly. Additionally, the fuzzy methods used in the FPFABC system allow for predicting future uncertainties in activity rates based on expert opinions and experiences, providing advantages over employer-driven payment methods. The PFABC system serves not only as a project control system but also as a cost management tool, enabling the analysis of purchase prices, correction of excessive consumption claims, and efficiency, effectiveness, and productivity comparisons. In uncertain conditions, the fuzzy system utilizes expert opinions and experiences to improve current cost calculations and future cost estimates in long-term contracts. Ultimately, this system enhances strategic and competitive capabilities, estimation of remaining costs, calculation of revenues, determination of actual labor in progress, facilitation of audits, and adjustment of contracts as employers require.

The management control system is being developed to evaluate the performance and efficiency of organizations. The purpose of this research is to investigate the improvement of organizational performance through the elements of the cost management control system with regard to the mediating role of cost efficiency.

This research is applied in terms of purpose and descriptive in terms of nature and method. The statistical population of the research is the companies of Shiraz Industrial City and the statistical sample is the collection of senior managers and employees of the financial field, numbering 143 people. The sampling method of this research was simple random and the data collection tool was a standard questionnaire taken from Dieffenbach et al (2018). In order to analyze the findings, structural equation modeling was used with SmartPLS 2.

The research results show that the cost management control system has a positive and significant relationship with the two variables of cost efficiency and organizational performance. Cost efficiency has an impact on organizational performance, and when cost efficiency decreases, organizational performance decreases. In general, the cost management control system indirectly affects cost efficiency and organizational performance through the mediating variable of innovation.

Originality:

 The management control system plays an important role in empowering organizations in the competitive world. The elements of cost management control system are effective on organizational performance and cost efficiency. These elements include strategy, organization, information, methods and culture.

The purpose of this study is to identify and rank the key factors affecting cost reduction in the supply of consumables for construction projects.

This research is of mixed quality and quantity. The sampling method is purposeful in the qualitative stage and simple in the quantitative random stage. The statistical population of the research includes all project managers of Sepasad company, workshop heads, deputies and project support managers, as well as supply and procurement managers and its experts in total of 60 people and sample size in the qualitative phase of 12 people and in the quantitative phase of 30 people. In the first phase of the research, through interviews with experts of the organization and analysis of the content of the interviews conducted, the dimensions and components affecting the research topic were extracted. These items were turned into a questionnaire and in the next phase were provided to research experts. The reliability of the questionnaire was determined by calculating Cronbach's alpha and measuring the normality of the data by Kolmogorov-Smirnov method. Validation was examined through one-way t-test, ranking through Friedman test and analysis of the gap between the current and optimal status of the components through paired t-test and the significance-performance gap matrix.

The findings showed that in terms of respondents, purchasing management, human resource management and organizational integrity are more important than other factors in reducing the cost of providing consumables for construction projects.

The results of this analysis show that in all aspects, the expectations of the organization are beyond the status quo.

In the new approach, the category of net is considered as an essential part of the operations of organizations. With this view, the present study was conducted as the cost management of car net with emphasis on the resistance economy.

The type of research is applied and exploratory mixed method has been used. Research information was obtained through documentary studies and interviews. The first statistical population; Organizational experts of the police force of 12 people with bachelor's, master's and higher degrees who have expertise and experience in the field of Car maintenance and the second community; Managers and experts in the field of law enforcement were ready and supported by 30 people. Descriptive and inferential statistical tests were used to analyze the data. The model was presented by reviewing the background and interview. For this purpose, components related to cost management were extracted. KMO test and Bartlett sphericity test were used to evaluate the correlation matrix.

The value of KMO index for all 4 components of cost management is higher than the desired level of 0.6. Bartlett test results are significant for cost management components(p <0.001). In the qualitative part; The indicators were classified into four components. Managerial and structural factors, human factors, financial factors (budget and credit factor), planning and monitoring factor. Data analysis showed in quantitative section; Managerial and structural factors affect the cost management of Car maintenance. Human factors affect the cost management of car net. The factor of planning and monitoring the cost management of the car net is effective. Financial factors (budget and credit factor) affect the cost management of Car maintenance.

The main purpose of the car note is the effective use of tools and equipment, space and human resources. For this reason, in various institutions and organizations such as law enforcement, depending on the type of work and its operational volume, the organization has a wide range of work in the field of maintenance and repairs.

Business development based on synchronization with the world's technology is inevitable. In this direction and in this research, the adoption of the developed model of blockchain technology based on some concepts of management accounting, including cost management, innovation, self-efficacy of managers, strategic position and social impact has been discussed. The research method is a correlational survey among 246 accountants of Tehran Stock Exchange companies and accounting professors, which has been addressed by using structural equation modeling with the partial least squares (PLS) method. The research findings have shown that the application The reality of blockchain is affected by the willingness to use blockchain, which is also affected by the variables of understanding the ease and usefulness of blockchain use, both of which are affected by cost management, and also the understanding of ease is affected by the innovation and self-efficacy of managers and understanding Utility is influenced by social influence. In addition to enriching the theoretical research literature, the research results can be used for the development of businesses in order to determine strategies aligned with the new blockchain technology that will be used in various financial and operational dimensions and internal and external reporting

Cost management is a cost planning and control system that has different methods for creating it. Each organization should choose the most appropriate method according to its conditions. Accordingly, this study evaluates the effect of using new cost management methods on the performance of universities in 1400 among 397 employees and managers of Kermanshah Azad University. The research method in this study is applied in terms of purpose, in terms of data type, quantitative research, and in terms of data collection, this study is descriptive and among the descriptive research method, this study is due to the use of The questionnaire is part of the survey research. Also, in this study, structural modeling method has been used to analyze the data. In this regard, the results of the present study have shown that the application of new methods of cost management has caused the effectiveness of internal control and reliability of decision making and by these two important factors increase the level of performance of the organization (university) with has it.

Organizations compete for resources and customers and must somehow evaluate the results of their decisions and actions. Therefore, management accounting has become a vital element of the organization that helps managers to plan and control their operations. And in all circumstances, in this study, we try to present the model of performance evaluation of companies, under the influence of management accounting tools with emphasis on contingency approach. In this research, the criteria have been identified using the opinion of experts. At this stage, content analysis method has been used. . To test the model, the structural equation modeling and Smart PLS software software approach has been used. The statistical population studied is the companies listed on the Tehran Stock Exchange. The statistical sample of the study consists of 360 experts and accountants of companies. The results showed that the use of new management accounting tools has a positive and significant effect on the company's performance. Also, the research findings indicate that three contingency factors, including market competition, environmental uncertainty and company size, significantly and positively adjust the relationship between the use of new management accounting tools and company performance

Given the importance of cost management and the expansion of its various dimensions as well as the financial performance of the company has an important place in the operating costs of companies and institutions, the theoretical relationship between its operational levels and related cost behavior is important and significant Attention. In this study, the positive relationship between organizational capital and the sticky behavior of sales, public and administrative costs has been investigated and tested. The statistical population of the study includes companies listed on the Tehran Stock Exchange that 75 companies in the period 2007 to 2013 have been selected from the statistical population by a systematic elimination method. In terms of purpose, the present study is a descriptive-correlational study in which, with a deductive-inductive approach, the primary information is collected through experiment and observation and analyzed using statistical methods. And lead to the production of theory. The result of the research is to present a model of operating cost management based on cost behavior that the results can help managers in designing and implementing an efficient cost management system and determine the effective impact of various aspects of cost management on the performance of organizations. As a result, managers and owners of companies, considering the above reason, learn the strategies related to adjusting this cost behavior pattern and achieving efficiency in distribution, sales and office costs, and through this, they can guide the performance of the firm

The purpose of this study is to present model performance evaluation model influenced by management accounting tools with emphasis on the Contingency theory. 

Design/Methodology/Approach: 

Using the internal and external Contingency factors, management and budget accounting tools have been evaluated. In this study, a questionnaire derived from research qualitative studies was based on the opinion of experts. The statistical population of this study has formed managers and experts in Tehran in 2019 stock exchange, 360 questionnaires were collected for analysis. The relationships between variables were tested using Smart.pls software.

The results showed that internal and external Contingency factors, management accounting tools and budgets have an impact on organizational performance evaluation. External contingency factors have a greater impact on cost management and budgeting than internal contingency factors. Also, the effect of external contingency factors, considering the mediating role of cost management and budgeting, on the performance of government companies, has been greater than internal contingency factors.

Limitations & Consequences: 

Considering that the questionnaire of this research is a standard questionnaire. Therefore, no restrictions were observed during the work that affected the research results.

Practical Consequences:

 1. The results of the study show that managers pay more attention to internal contingency factors within their organization decisions.2. The results of the research show that managers can improve the company's performance by using new cost management and budgeting tools.

Innovation or Value of the Article:

 Use of new management accounting tools to evaluate the performance of managers of public companies.

One of the important goals of health care organizations is to manage costs in order to save costs, provide quality services and gain customer satisfaction. This poses great challenges for managers. The aim of this study was to identify and design the optimal cost engineering model in public hospitals in the hospitals of Tabriz University of Medical Sciences. The present study is a qualitative study that has been done using basic theory and purposeful sampling. The study population was among the officials and experts aware of cost and financial management and revenue management of Tabriz University of Medical Sciences hospitals. The research tool was a semi-structured interview.The number of samples in the present study based on the principle of theoretical saturation was 40, but to be more sure of the results of the interview, it was continued to fifty people. The duration of each interview was 40 to 50 minutes. Data analysis was performed simultaneously with their collection using Strauss and Corbin method; Validation was done by the method of reliability, transferability, reliability and verifiability. 78 initial codes 20, first floor and seven floors were extracted from the process of hospital cost management strategies, which include the concepts of identifying cost centers, creating a culture of cost management, setting internal rules and regulations, monitoring and control, establishing a costing system, forming a working group and program. It was operational. Conclusion In order to manage hospital costs, it is necessary to identify the cost components. The components of the results of this study are in the form of a coherent and organizational model that can be a good tool for improving and managing hospital costs.

The strategic cost management process is a cost-benefit planning and cost management system driven by sales-oriented, customer-centric, design oriented and multi-departmental. Targeted costing begins with cost management in the early stages of product development and is engaged throughout the entire product lifecycle by actively engaging the entire value chain. Targeted costing decision-making involves cross-departmental teams comprised of different units (production, engineering, R&D, marketing, and accounting) and responsible for determining acceptable sales price, the rate of return corresponding to sales. It also covers the possible cost of each item produced. This management strategy seeks to reduce costs and seeks to achieve greater market share by lowering costs than competitors. Organizations are looking to increase efficiency. Implementing a strategy of maintaining stability and sustainability is a priority, and the company is not about innovation and risk-taking but about offering products and services at competitive prices. Of course, it does not diminish the quality of the products and gives a reasonable profit.

The purpose of this study was to investigate the effect of privatization and advertising on sports clubs revenue in Ardabil province.

The research method is descriptive- correlation based on partial least squares structural equation modeling. The statistical population of the research is all experts, managers, and supervisors of sports clubs in Ardabil province (N=90). 72 experts, managers and supervisors of sports clubs filled out the researcher-made questionnaires of privatization, advertising for sports clubs and the amount of club revenue during one year. Structural equation modeling based on the partial least squares in software Smart PLS was used to analyze collected data.

The results showed that the privatization have a direct and significant effect on the sports clubs revenue (β=0.634, t=13.481). The advertising has a direct and significant effect on the sports clubs revenue (β=0.286, t=6.675) as well. The study of the goodness of fit model showed that the proposed model has a strong fit (GOF = 0.847).

It can concluded that sports clubs through privatization move toward change in management, structure, manpower, increase and development services, cost management and improving efficiency and productivity and through advertising by changing barriers to entering the market to create a monopoly or promotes competition and as a result, they will increase their customers.

Banks, as the most important endpoints of our financial crisis, have also become increasingly aggressive. The mission of banks is mainly based on the principle of collecting wandering funds in the form of deposits and on the other hand trying to allocate resources optimally in different economic sectors so that they can meet government goals. Purposefully use resources collected to achieve sustainable development.To achieve this goal, hybrid regression models have been used as statistical sample for the period of 2012-2018 with the selection of all private banks accepted in the Tehran Stock Exchange. The results of the testing of research hypotheses show that the management of resources and expenses has a significant effect on the operational efficiency of banks. There was also a significant impact of corporate governance on the interaction between cost management and operational efficiency of banks.There was also a significant impact of corporate governance on the interaction between cost management and operational efficiency of banks.

In the present study, we have attempted to present a simulation model based on activity-based costing to estimate the price of a new product. In this regard, the combination of the cost-based approach to activities with the value engineering approach and the expansion of quality performance has been profited. In this regard, a conceptual model was developed and, to better understand the simulation model, a case study of the new product of the fourth generation of CNG capsules was examined and under two objective functions maximizing customer satisfaction and minimizing the final cost of the product simulation model Solved. The results of the study indicate that the study of the new product of the fourth generation of CNG capsules, taking into account 22 important requirements from the customer's perspective, and offering a total of 12 proposals to meet customer needs and attract customer satisfaction with the initial price of the fourth-generation CNG capsule, 150 thousand tomans with the primary goal of maximizing customer satisfaction, the price of a product is equal to one million 811 thousand USD, while in the second function with the consideration of minimizing the final cost of the product, the final cost value is estimated at 1 778 thousand tomans. To be This is while the amount of customer satisfaction varies from 464 to 307 for the first and second objective function, respectively.