جستجوی مقالات مرتبط با کلیدواژه "هزینه یابی بر مبنای فعالیت (abc)" در نشریات گروه "حسابداری"

Deciding to accept or reject orders whose bid prices are different from the product sales prices of the company and in some cases lower than the usual selling price of the company is a problem that poses a huge challenge to the manufacturing companies. This research has been conducted to consider and compare the ABC and TOC models for pricing products produced by Hamvatan Company in 2016. In order to provide theoretical foundations of the research, library resources, journals and authoritative internet databases were used. The research hypothesis test was performed using paired t-correlated model using SPSS software. By calculating the cost and net contribution margin of the company's products, using the TOC and ABC models and comparing the results, we conclude that the TOC model in the short run provides more relevant results, and it is better to use ABC model for long-term decisions. Therefore, the results of this study indicate that the TOC and ABC models are considered complementary in sales decisions.

Enterprise resources planning system is a new level of cost management system, which insist on tracking cost processes or outputs. The results of the information provided in this system, with the aim of monitoring the performance of management and cost centers cause to facilitate the information flow within the organization. In this context, costing the activities in line with the objectives through the analysis of economic processes cause to identified activities added value cause to create the main factor of cost.
This paper tries to describe the activity-based costing with approach of responsibility accounting in integrated systems from one hand, step to demonstrate the application of theoretical concepts in practice and on the other hand, according to practical and operational changes of theoretical concepts in integrated systems is obtained platform for the promotion and development of theoretical concepts. The first section of paper describes the flow of information and communication in integrated systems. The second part of the paper-based allocated to the volume-based measurement compared to activity-based costing. In the third section of paper will provide integrated activity-based costing in detail. The last section provides a conclusion and suggested strategies to improve existing systems as mentioned above.

In this study the cost of rendering services is calculated during 2009 in some Mehr Bank branches using Activity Based Costing(ABC). The results are compared to promulgated interest rates. The services in this study include deposits and Islamic loan contracts. In order to implement the ABC the financial information if the branches are collected through the general ledgers and non financial information is gathered by other ways. The results are compared using pair wise sample t tests. The findings show that there is a significant difference between the cost of the loans using the ABC and the promulgated rates.

This paper is a critical review on costing systems. A summary of challenge of allocation and subjective literature approach based on activity has been introduced in costing, paradoxical role of costing accounting and the evaluation process of costing systems. For description failures of costing systems such as ABC, we have discussed the relation between management accounting and marketing. The effect of these digressions in costing systems has been studied on marketing decisions, chain value and different levels of cost include unit level, product level, sale channal level and level of customer/section. Finally during a critical review, the original reasons of costing systems failures and the researchers suggestions for resolving these failures has been presented. These suggestions include employing a new system in title of Light ABC and the General Decision Making Model.