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

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.