A review of the activitybased costing system in management accounting and its behavioral considerations
(A review of the activitybased costing system in management accounting and its behavioral considerations)
| Title | A review of the activitybased costing system in management accounting and its behavioral considerations |
|---|---|
| Title Original | A review of the activitybased costing system in management accounting and its behavioral considerations |
| Author | دکتر محمد نمازی |
| Author Original | دکتر محمد نمازی |
| Publication Date: | 1377 |
| Publication Place | University of Tehran - University of Tehran |
| Type | Periodical |
| Language | Arabic |
| Digital | Yes |
| Manuscript | No |
| Library: | Universitat de Girona |
| Library Asset ID | ISSN: 2645-8020, EISSN: 2645-8039 |
| Record ID | cdi_doaj_primary_oai_doaj_org_article_8c1c7bc1bcea4f69975284174b1b14ca |
| Library Location | Available Online |
| Date | 1377 |
| Sample Text | This study is designed to investigate the behavioral implications of "Activity-Based Costing" (ABC) in managerial accounting. The objective of the paper is to distinguish the major differences that exist between the ABC and other traditional costing systems. This objective is achieved through the use of an analytical framework and with the aid of an il1ustration. Following illustration presents the practical runifications along with the behavioral implications of the use of ABC in both manufacturing and service oriented companies in different countries. From the logic of the illustration, it becomes evident that ABC, as a revolutionary costing method, among other benefits, has the capacity of being used as an effective managerial problem solving tool. In Addition, the article presents and studies the relevent behavioral factors in the form of following four theses: 1- international, societal, and organizational climate, 2- managerial culture, 3- methods of managerial performance evaluation, and 4- existing organizational control environment. The paper concludes that the apllication of the ABC to different settings and utlizing its benefits, requires the fu11 recognition of its behavioral implications. |
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A review of the activitybased costing system in management accounting and its behavioral considerations
Record ID: 4229466
A review of the activitybased costing system in management accounting and its behavioral considerations
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