جستجوی مقالات مرتبط با کلیدواژه « بهایابی بر مبنای فعالیت » در نشریات گروه « حسابداری »

In order to fulfill their mission in lack of resources and increasing needs, university management should improve their decisions not only by considering optimization of performance indicators, but also by considering the effect of their decisions on cost of services. This requires using tools such as activity-based costing to provide accurate information about the cost of services. However, in this approach, the dynamic relationships and the variability of cost and activities over time are not considered. Dynamic modeling provide an efficient tool for studying and testing the impact of possible changes on real systems in a virtual environment. Therefore, the aim of this study is to gain a better understanding of dynamic behavior of cost over time and under different conditions using dynamic modeling.

Due to the multiplicity of activities, cost and cost drivers in universities, and due to the dynamics of cost drivers over time and the complexity of depicting the relationships between multiple costs and activities in  university as a dynamic system, in this research, the system dynamics approach has been used for modeling activity based costing. This research is a case study based on financial and operational data of Al-Zahra University. The main services and activities of the university are determined based on the classification of the university's programs and activities in Table (1) of Appendix (4) of the annual budget rules. Observing, interviewing, and reviewing the structure of the university's activities were used to identify activity drivers, cost drivers, support activities, and relationships between costs and activities.

One of the initial findings is the cost of the main services, which the validation results show the high accuracy of the model (mean difference of 0/03 percent). Then, the cost of the main services was examined under the two scenarios of reducing the number of undergraduate students and increasing the number of professors, in order to achieve the desired ratio of students to professors and strengthen the population of Master and PhD students. Comparing the results enable management make better decisions based on available resources. Findings also show that this model also eliminates the complexity and cost of updating activity-based costing system and also provide the possibility of timely cost analysis by modeling the causal relationships between all variables and taking into account the dynamic nature of the variables. Applying this approach also makes it possible to predict the cost of services for several future periods.

Dynamic modeling of the university cost management system allows managers to examine the cost of services in a virtual environment, under different policies regarding faculty recruitment, student admission, and etc., which may have a positive effect on receiving desired goals and make decisions based on forecast of the cost of services and activities and available resources.

This research investigated the ability level of different information systems related to fiscal area for implementation activity based costing. This research attempted to recognize potential and actual capacities of software and present improving suggestion. For analyzing ability of software systems of Medical Science University in supporting the activity-based costing (ABC)، complementary information are gathered by interview، review documents، observation and systematic and field studies in 2012، along with investigating software systems in case study (Medical Science University of Qom). Research finding shows that different software related to fiscal area has necessary ability for data feeding and tracing information related to measurement drivers and executes the first stage of ABC system which is allocation of the consumed resources to cost centers، but this capacity is not totality used. According to this research، for establishing suitable foundation، improving current software system and performing structural improvement (technical architecture) is needed for performing activity based costing.

The budgeting is processes for the allocation of limited resources to unlimited needs in order to maximize the use of resources that are often scarce. In the face of scarce resources¡ due to the ongoing planning and resource allocation and budgeting in continuing it¡ is a fundamental necessity. The importance of budget in universities that have received funding from the government - the public universities – is because of critical role that play in attention directing of science and cultural young people in society. Obviously¡ because of inaccurate budgeting¡ resource allocation in the important realms will cause serious damage to the national level. In this research¡ budgeting systems in public universities were identified and due to the flaws in the system¡ the need to establish performance-based budgeting system was represented in universities. Also¡ Due to the existing literature and the experiences of other developed countries in terms of funding and budgeting in universities is emphasizes on implementing performance-based budgeting system using activity based costing systems. Finally¡ a plan for implementation of activity based budgeting (ABB) system (as part of the performance-based budgeting) with respect to the use of activity-based costing systems was presented at the University of Tehran.

These traditional costing systems are often unable to determine accurately the actual costs of production/services and consequently cause managers were making decisions based on inaccurate data especially where there are multiple products/services. Costing is outstanding for the service organizations such as hospitals. Therefore, having an efficient system to control costs at the same time maintain quality is one of the main concerns of today's hospitals.. This research seeks to measure efficiency of the current costing systems of Kurdistan Province hospitals and then to study the possibility of utilizing the modern costing systems (such as ABC) in these hospitals. The statistical society of this research is Kurdistan Province hospitals which were done in 2011. The needed data was gathered through the exploratory studies and questionnaire distributed among hospital personnel. The gathered data was analyzed using SPSS software and then the research hypotheses were tested by chi squared test or χ2 test. According to the research findings, the costing systems of the hospitals studied had relative efficiency concerning direct materials and labor but was inefficiency concerning overhead costs. it is recommended that Kurdistan Province hospitals to prepare the necessary facilities in order to utilize the modern costing systems (such as ABC and target costing).