نویسنده
دکتر محمد نمازی
نویسنده اورجینال
دکتر محمد نمازی
نوع
سند
زبان
نامشخص
دیجیتال
بله
نسخه خطی
خیر
کتابخانه
کتابخانه های دانشگاه کوئینز بلفاست
شناسه دارایی کتابخانه
ISSN: 2645-8020, EISSN: 2645-8039
شماره ثبت
cdi_doaj_primary_oai_doaj_org_article_8c1c7bc1bcea4f69975284174b1b14ca
Açıklama
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.
Şuna bir parçasıdır
بررسیهای حسابداری و حسابرسی, 1377-12, Vol.7 (2), p.71-106
Kaynak
DOAJ Directory of Open Access Journals
