سال انتشار: ۱۳۹۱

محل انتشار: دهمین همایش ملی حسابداری ایران

تعداد صفحات: ۱۱

نویسنده(ها):

A Nazemi – Assistant Professor of Shiraz University Eram Sq., Eram Paradise, College of Economics, Management and Social Sciences, Department of Accounting
A Seyedi – Shandiz Higher Education Ins titute, Mashad

چکیده:

In this study the results of implementation of two costing systems are illustrated. These systems are Activity Based Costing (ABC) and Traditional Costing. In order to analyze the cost structure for the bank services, an Iranian bank (Mehr bank) is chosen as a sample. After explaining the calculation methods of unit costs of the systems, astatistical pair-wise comparison is done to find the probably usefulness ofthe information. The results show that there is no difference between the unit costs of two systems. Therefore it suggests doing more research to explain the reasons of insignificant differences between ABC and traditional systems