جستجوی مقالات مرتبط با کلیدواژه « opportunity profit » در نشریات گروه « حسابداری »

The purpose of this paper is evaluating of opportunity cost in jam petrochemical projects. The hypothesis of this research were investigated by using of Kolmogrov- Smirnov test ,Paired samples test and the Pierson correlation. The results due the study of 4 projects that were started and finished during 2002-2006years demonstrated that the real cost of all projects are over than their budgets. Also the opportunity cost average of the projects are over than used expenditures. So the results demonstrated that there is significant correlation among budget deviation , depreciation expense , capital cost and opportunity profit with the opportunity cost. With study has been conducted in JAM petrochemical companies projects can accept which reason increase of project's cost and tardiness is inexperience of internal contractor and non-performance correct and complete map of project management.