نوع مقاله : مقاله پژوهشی
نویسندگان
دانشگاه ایلام
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Purpose: In recent decades, governments have been under pressure to improve efficiency and effectiveness more than in the past, this has required them to use new accounting systems, the traditional costing system cannot satisfy the needs of the public sector due to significant disadvantages, In the public sector, accounting information is not only in terms of resources spent, but also in terms of outputs, i.e. the cost of activities, the cost of processes within the activities, the cost of the output unit (product) and the cost of the results of the outputs, should be provided to the managers. until they have an accurate basis for making decisions. Activity based costing system can change the traditional costing thinking, based on this, modern costing systems such as activity based costing are used in many developed and developing countries. The purpose of this research is to investigate the prospect of implementing activity based costing in the Ilam city government institutions, considering the impact of the current situation of costing system establishment in the public sector.
Method: The statistical population of this research is all the employees in the accounting and financial departments of the government offices of Ilam city in the number of 300 people. Using Cochran's formula, the sample number was determined to be 168 people, 180 questionnaires were distributed and 121 completed questionnaires were collected.
کلیدواژهها [English]
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