دانلود مقاله ترجمه شده قابلیت اجرای قیمت گذاری برمبنای فعالیت(ABC) در بودجه ریزی عملیاتی سازمان های دولتی(نمونه مورد مطالعه:اداره ی بهزیستی اصفهان)

An adequate costing system should be used in operational budgeting, which should be able to report the costs of activities and projects. In this regard, activity-based costing (ABC) is a new and developed methodology in analyzing, controlling and computing the actual cost of products and services through assigning overhead costs to a product/service unit based on the share of every activity in the production process. Comparing with other methods of operational budgeting, ABC provides better information to achieve remedial goals both inside and outside the organization. The present study aimed to investigate the feasibility of the implementation of ABC in operational budgeting of the Office of Behzisty of Isfahan province. The population of the study consisted of all accountants, financial controllers and financial managers of the Isfahan counties in the Office of Behzisty. The participants returned a number of 100 questioners which were then analyzed as the research sample. One-sample t test and Friedman test were used to analyze the data. The results indicated that necessary conditions existed for the implementation of ABC in operational budgeting of the Office of Behzisty of Isfahan prov