Reasons of limited development of activity-based costing compared to traditional costing
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2016, Vol 10, Issue 2
Abstract
In this study, we compare the activity-based costing model and traditional costing methods. Using activity-based costing in production and service sector is growing. In fact, the model calculates the cost and performance of activities and deals with resources and cost issues. In other words, this model can be used as an alternative model to traditional cost accounting system. The study results showed that most executives believe that existing cost systems are not suitable for decision-making. In certain conditions executive managers evaluated their cost systems more efficient than cost systems of others. Activity-based costing systems based on activity, somewhat effective, were evaluated, but no related source on this issue was found to show that there is a correlation between one of the company's internal or external environments by choosing the system cost.
Authors and Affiliations
Mehrdad Ghanbari, Hamid Khorasani| email: hamid80@gmail.com, Mohammad Zabih manesh, Bahamin Khoshnava
Keywords
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