بررسي نگرش مديران واحدهاي توليدي استان چهار محال و بختياري نسبت به سودمندي اطلاعات حسابداري صنعتي

Chaharmahal and Bakhtyari Province Production Companies Managersʹ Perception on Usefulness of Cost Accounting Information

Generally, cost accounting systems are important in the developed countries and the managers of the business entities use the provided information by these systems for decision making. In these countries, the increasing competition causes the managers to consider the prices and quality of the products to be successful in the competitive markets. This paper investigates the issue of considering the cost accounting information by Chaharmahal and Bakhtyari Province Production Companies Managers in the decision making. This survey uses a questionnaire for gathering the managersʹ perception on the issue. The purpose of this study is to investigate the usefulness of cost accounting information in the decision making by Chaharmahal and Bakhtyari Province Production Companiesʹ Managers. The results indicate that the managers of the province consider the cost accounting information in decision making and the information meet their informational needs.