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شناسایی موانع هزینه یابی متغیر در شرکت گاز استان هرمزگان | ||
| حسابداری دولتی | ||
| مقاله 12، دوره 11، شماره 1 - شماره پیاپی 21، آبان 1403، صفحه 205-218 اصل مقاله (425.72 K) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.30473/gaa.2025.70559.1712 | ||
| نویسندگان | ||
| حسین نورانی1؛ بهمن بازگیر2؛ اسماعیل اخلاقی یزدی نژاد* 3 | ||
| 1گروه حسابداری، دانشکده مدیریت اقتصاد و حسابداری، دانشگاه هرمزگان، بندرعباس، ایران | ||
| 2گروه حسابداری، دانشگاه آزاد اسلامی واحد قشم، قشم، ایران | ||
| 3گروه حسابداری، دانشکده مدیریت اقتصاد و حسابداری، دانشگاه هرمزگان. بندرعباس، ایران | ||
| چکیده | ||
| موضوع و هدف مقاله: پژوهش حاضر در راستای انجام مقدمات جهت بکارگیری روش هزینه یابی متغیر در مقابل هزینه یابی سنتی جذبی در شرکت گاز استان هرمزگان می باشد. لذا هدف تحقیق حاضر بررسی موانع بکارگیری هزینه یابی متغیر در شرکت گاز استان هرمزگان می باشد. روش پژوهش: این پژوهش یک تحقیق نظری از نوع توصیفی- میدانی می باشد که در آن برای جمع آوری اطلاعات اولیه از روش کتابخانه‌ای و برای پاسخ به سوالات تحقیق از پرسشنامه استفاده شده است. جامعه آماری پژوهش شامل، تصمیم گیرندگان مالی در سطوح میانی و عالی در شرکت گاز می شود. روایی و پایایی ابزار تحقیق مورد تایید قرار گرفته است. یافته های پژوهش: بر اساس تحلیل به عمل آمده، (روش معادلات ساختاری)، عدم آگاهی مدیران، عدم وجود استاندارد، عدم اگاهی حسابداران و عدم ارائه آموزش کافی از موانع بکارگیری هزینه یابی متغیر در شرکت گاز می باشند که عوامل عدم آگاهی مدیران و عدم وجود استاندارد، بترتیب در اولویت اول و دوم قرار دارند و عامل عدم آگاهی حسابداران در میان عوامل تایید شده در اولویت اخر قرار می گیرد. نتیجه گیری، اصـالت و افزوده آن به دانش: با تعیین موانع بکارگیری هزینه یابی متغیر در شرکت گاز استان هرمزگان مسیر برای پیاده سازی یک سیستم مدرن تر و کارامدتر در راستای افزایش سودمندی اطلاعات برای مدیران و حسابدران هموار می گردد. با توجه به نتایج پیشنهاد می گردد ابتدا موانع استخراج شده مرتفع گردیده و سپس اقدام به پیاده سازی هزینه یابی متغیر در شرکت گاز استان هرمزگان گردد. | ||
| کلیدواژه‌ها | ||
| هزینه یابی؛ سیستم متغیر؛ سیستم جذبی؛ رفتار هزینه | ||
| عنوان مقاله [English] | ||
| Examining the obstacles of using variable costing in Gas Company of Hormozgan province | ||
| نویسندگان [English] | ||
| Hossein Nourani1؛ Bahman Bazgir2؛ Esmaeil Akhlaghi Yazdinejad3 | ||
| 1Department of Accounting, Faculty of Management Economic and Accounting, University of Hormozgan, Bandar Abbas, Iran | ||
| 2Department of Accounting, Islamic Azad University, Qeshm, Iran | ||
| 3Department of Accounting, Faculty of Economics management and accounting, University of Hormozgan, Bandar Abbas, Iran | ||
| چکیده [English] | ||
| Subject and purpose: The present study is in line with the preparation for applying the variable costing method in contrast to traditional absorption costing in the Hormozgan Province Gas Company. Therefore, the purpose of the present study is to investigate the obstacles to applying variable costing in the Hormozgan Province Gas Company. Research method: This study is a theoretical descriptive-field study in which the library method was used to collect primary information and a questionnaire was used to answer the research questions. The statistical population of the study includes financial decision-makers at middle and senior levels in the gas company. The validity and reliability of the research tool have been approved. Research findings: Based on the analysis (structural equation method), lack of awareness of managers, lack of standards, lack of awareness of accountants, and lack of adequate training are the obstacles to applying variable costing in the gas company, with the factors of lack of awareness of managers and lack of standards being in the first and second priority, respectively, and the factor of lack of awareness of accountants among the approved factors being in the last priority. Conclusion, originality and its contribution to knowledge: By determining the obstacles to implementing variable costing in the Hormozgan Province Gas Company, the path is paved for implementing a more modern and efficient system in order to increase the usefulness of information for managers and accountants. According to the results, it is suggested that the extracted obstacles should first be removed. | ||
| کلیدواژه‌ها [English] | ||
| Costing, Variable system, Absorption system, Cost behavior | ||
| مراجع | ||
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آمار تعداد مشاهده مقاله: 211 تعداد دریافت فایل اصل مقاله: 230 |
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