كليدواژه :
هزينه يابي بر مبناي فعاليت , اطلاعات , تصميم گيري , استراتژي و تصميم گيري مديريتي
چكيده لاتين :
Activity based costing, is a modern tool for measuring management performance and is applied in many companies around the world. It provides required information for managers in decision making which leads to value creation. In trade, manager needs vast measures for attaining success; activity based costing is a measure that helps manager for decision making and success.
Organizations obligation for todayʹs consistency with dynamic and complex environment for survival, which originated from competitive market development, from one side, and investor associations pressure to managers for defining value and explaining clear and exact measure, from the other side, caused that companies revise traditional performance appraisals of last decade and reexamine them by: have these bases been reliable for decision making or not?
Present article, discuss the framework of activity based costing which are increasingly used broadly in the industries and studies ABC system for costing and offering suitable information for decision making improvement, correct pricing, optimum production compound, optimum resource allocation, and managersʹ performance appraisal and the effect relation of ABC on mentioned matters. The population is all accepted TSE up to end of 1384.
The finding shows that there is significant relation between the use of ABC method and improvement managersʹ decision making, correct products pricing, optimum resource allocation and products production compound, but there was no significant relation between the application of ABC system with clearance of managersʹ performance appraisal.
