A review of the activitybased costing system in management accounting and its behavioral considerations | Kütüphane.osmanlica.com

A review of the activitybased costing system in management accounting and its behavioral considerations

İsim A review of the activitybased costing system in management accounting and its behavioral considerations
Yazar دکتر محمد نمازی
Basım Tarihi: 1377
Basım Yeri - University of Tehran, 1377.
Konu Accounting. Bookkeeping, HF5601-5689, Finance, HG1-9999
Tür Süreli Yayın
Dil Farsça
Dijital Evet
Yazma Hayır
Fiziksel Boyutlar electronic resource
Kütüphane: Bursa Uludağ Üniversitesi Kütüphanesi
Demirbaş Numarası edsdoj.8c1c7bc1bcea4f69975284174b1b14ca
Kayıt Numarası 7isme2n7kn
Lokasyon LCC:Accounting. Bookkeeping, LCC:Finance
Tarih 1377
Örnek Metin 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.
ISSN 2645-8020, 2645-8039
İlişki https://acctgrev.ut.ac.ir/article_14471_3e822cd0addf15f6ae01966c37001e94.pdf; https://doaj.org/toc/2645-8020; https://doaj.org/toc/2645-8039
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A review of the activitybased costing system in management accounting and its behavioral considerations

Detayları görüntüle

A review of the activitybased costing system in management accounting and its behavioral considerations

Detayları görüntüle

A review of the activitybased costing system in management accounting and its behavioral considerations

Detayları görüntüle

A review of the activitybased costing system in management accounting and its behavioral considerations

Detayları görüntüle

A review of the activitybased costing system in management accounting and its behavioral considerations

Detayları görüntüle

A review of the activitybased costing system in management accounting and its behavioral considerations

Detayları görüntüle

A review of the activitybased costing system in management accounting and its behavioral considerations

Detayları görüntüle

A review of the activitybased costing system in management accounting and its behavioral considerations

Detayları görüntüle

A review of the activitybased costing system in management accounting and its behavioral considerations

Detayları görüntüle

A review of the activitybased costing system in management accounting and its behavioral considerations

Detayları görüntüle

A review of the activitybased costing system in management accounting and its behavioral considerations

Detayları görüntüle

A review of the activitybased costing system in management accounting and its behavioral considerations

Detayları görüntüle
Bursa Uludağ Üniversitesi Kütüphanesi Bursa Uludağ Üniversitesi Kütüphanesi
Kaynağa git

A review of the activitybased costing system in management accounting and its behavioral considerations

Yazar دکتر محمد نمازی
Basım Tarihi 1377
Basım Yeri - University of Tehran, 1377.
Konu Accounting. Bookkeeping, HF5601-5689, Finance, HG1-9999
Tür Süreli Yayın
Dil Farsça
Dijital Evet
Yazma Hayır
Fiziksel Boyutlar electronic resource
Kütüphane Bursa Uludağ Üniversitesi Kütüphanesi
Demirbaş Numarası edsdoj.8c1c7bc1bcea4f69975284174b1b14ca
Kayıt Numarası 7isme2n7kn
Lokasyon LCC:Accounting. Bookkeeping, LCC:Finance
Tarih 1377
Örnek Metin 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.
ISSN 2645-8020, 2645-8039
İlişki https://acctgrev.ut.ac.ir/article_14471_3e822cd0addf15f6ae01966c37001e94.pdf; https://doaj.org/toc/2645-8020; https://doaj.org/toc/2645-8039
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