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

Name: A review of the activitybased costing system in management accounting and its behavioral considerations
Author: دکتر محمد نمازی

İsim	A review of the activitybased costing system in management accounting and its behavioral considerations
Yazar	دکتر محمد نمازی
Yazar Orijinal	دکتر محمد نمازی
Basım Yeri	University of Tehran - University of Tehran
Tür	Süreli Yayın
Dil	Farsça
Dijital	Evet
Yazma	Hayır
Kütüphane:	Northwestern Üniversitesi Kütüphaneleri
Kayıt Numarası	cdi_doaj_primary_oai_doaj_org_article_8c1c7bc1bcea4f69975284174b1b14ca
Lokasyon	Check request options
Notlar	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.

Kaynağa git Northwestern Üniversitesi Kütüphaneleri Northwestern University Libraries

Diğer Nüshalar

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

Aramaya Dön

Northwestern Üniversitesi Kütüphaneleri

Kaynağa git

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

Yazar دکتر محمد نمازی

Yazar Orijinal دکتر محمد نمازی

Basım Yeri University of Tehran - University of Tehran

Tür Süreli Yayın

Dil Farsça

Dijital Evet

Yazma Hayır

Kütüphane Northwestern Üniversitesi Kütüphaneleri

Kayıt Numarası cdi_doaj_primary_oai_doaj_org_article_8c1c7bc1bcea4f69975284174b1b14ca

Lokasyon Check request options

Notlar 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.

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

Diğer Nüshalar

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

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

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

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

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

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

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

Diğer Nüshalar

A review of the activitybased costing...

A review of the activitybased costing...

A review of the activitybased costing...

A review of the activitybased costing...

A review of the activitybased costing...

A review of the activitybased costing...

A review of the activitybased costing...

A review of the activitybased costing...

A review of the activitybased costing...

A review of the activitybased costing...

A review of the activitybased costing...

A review of the activitybased costing...