Study of identifying barriers to the optimal establishment of activity-based pricing systems in listed companies

Subject Areas : Financial Markets and Institutions

amirhosein jamali ¹ (Assistant Professor and Faculty Member of Accounting Department, Marvdasht Branch, Islamic Azad University, Marvdasht, Iran)
hamideh kamali ² (Master student of accounting, Marvdasht branch, Islamic Azad University, Marvdasht, Iran)

Received: 2021-05-29 Accepted : 2021-10-03 Published : 2021-08-23

Keywords: costs, Activity-Based Costing, Costing, listed companies,

Abstract :

The aim of this study was to investigate and identify the barriers to the optimal establishment of activity-based pricing systems in listed companies. The research method used is exploratory, which is a cross-sectional research in terms of time. A questionnaire was used to collect information. The statistical population of this study is all financial managers of companies active in Tehran Stock Exchange. Simple random sampling was used in this study and the sample size was determined using Cochran's formula equal to 241. In this regard, for more validity, 260 questionnaires were distributed among the subjects and out of this number, 242 complete questionnaires were collected. To test the research questions, statistical methods of parametric t-test (one sample) and non-parametric Qp test (intermediate test) were used using SPSS-22 statistical software. The results of statistical analysis of these 242 questionnaires showed that in general it is possible to implement a cost-based costing system in Tehran Stock Exchange companies and this system to make decisions and increase profitability. Companies are profitable.

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Maiga, A. S. (2014). Assessing self-selection and Endogeneity issues in the relation between activity-based costing and performance. Advances in Accounting, incorporating Advances in International Accounting, Vol. 30, pp. 251-262.

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Ríos-Manríquez, M., Mu˜noz Colomina, C. I., M. L. Rodríguez-Vilari˜no Pastor (2014). Is the activity based costing system a viable instrument for small and medium enterprises? The case of Mexico. Estudios Gerenciales, Vol. 30, pp. 220-232.

Ross, T. K. (2004). Analyzing health care operations using ABC. Journal of Health Care Finance, Vol. 30, No. 3, pp. 1-20.

Stapleton, D., Sanghamitra, P., Beach, E., and J. Poomipak (2004). Activity-based costing for logistics and marketing. Business Process Management Journal, Vol. 10, No. 5, pp. 584–597.

Stefano, N. M. (2011). Gerenciamiento de Custos em pequenas empresas prestadorasde servico utilizando o activity based costing (ABC). Estudios Gerenciales, Vol. 27, No. 121, pp. 15–37

Taliban, GH, Khozin, A, and Dankob,M(2012). Investigating the priority of effective factors in the implementation and implementation of activity-based costing system using the process of hierarchical analysis of case studies in companies listed on the Tehran Stock Exchange - Chemical Products Group. Accounting and Auditing Studies, No. 13, 1-25. inpersian

Abbaszadeh, M, Foroughi,SH, Moghadam, F. (2015). Identifying barriers to implementation based on activity and timely production costing in Iran. International Conference on Management Economics and Social Sciences, Spai. Inpersian

Abdullahi, M,. and Shah Sundi,. (2020). Activity-based cost management in the electricity and energy sectors of the Ministry of Energy compared to other methods using AHP hierarchical analysis process, New research approaches in management and accounting, 36 (1); 26-43

Al-Dhubaibi, A. (2021). Optimizing the value of activity based costing system: The role of successful implementation.Management Science Letters , 11(1), 179-186.

Cavero, J. A. and J. A. Trigueros (2001). La situación actual del modelo ABC. Partida Doble, Vol. 11, No. 125, pp. 10–17.

Cooper, R. and R. S. Kaplan (1990). Measure costs right: make the right decision. The CPA Journal, Vol. 60, No.2, pp. 38-45.

Cooper, R. and R. S. Kaplan (1991). Profit priorities from activity-based costing. Harvard Business Review, May-June, pp.­130-135.

Effiong,S,A. & Akpan,A,E(2019) Effect Of Activity Based Costing (Abc) On The Productivity Of Manufacturing Company, Int. J. Adv. Res. 7(1), 753-765

Grondskis, G., & Sapkauskiene, A. (2012). Cost accounting information use for product mix design. Economics and Management, 1(1), 48-53.

Hoang,T.B , Pham ,D,H. Nguyen ,T,M. Nguyen,T,P.(2020)Factors Affecting Activity-Based Costing Adoption in Autonomous Public Universities in Vietnam, Journal of Asian Finance, Economics and Business, Vol 7, No 12, (2020) 877–884

Javan Bakht, M, Mashayekhi, A, Salavati, S, Mohammadzadeh, A(2013) Application of Activity Based Costing (ABC) Method in Determining the Cost of Hospital Video Services: A Case Study of Hafez Educational and Medical Center in Shiraz. Scientific Journal of the Organization of the Medical System of the Islamic Republic of Iran, Volume 31, Number 1, 15-23. inpersian

Lino C, Falconer M. (2005). Success in management accounting: lessons the activity based costing management experience. Journal of Accounting & Organizational Change; 1(1): 63-77.

Maha Faisal, A. (2020). Activity Based Costing around the World: Adoption, Implementation, Outcomes and Criticism. Journal of Accounting and Finance in Emerging Economies, 6(1), 251-262.

Maiga, A. S. (2014). Assessing self-selection and Endogeneity issues in the relation between activity-based costing and performance. Advances in Accounting, incorporating Advances in International Accounting, Vol. 30, pp. 251-262.

Maiyaki, A. A (2011). “The Practicability of Activity-Based Costing (ABC) in the Nigerian Retail Banks.” Business Intelligence Journal, Vol. 4, No. 2, pp. 351-354.

Namazi, H and Hosseini, Z, S (2015) Investigating Contingency Structures Affecting the Implementation of a Practical Activity-Based Costing System: The Gap Between Theory and Practice, Accounting and Auditing Studies, 27 (2); 307-333. inpersian

Omar,R. Hasan,N(2020) Costing System And Its Role In Decision Making. A Case Study Of Cement Companies In Kurdistan Region Of Iraq , International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 06, 2020

Ríos-Manríquez, M., Mu˜noz Colomina, C. I., M. L. Rodríguez-Vilari˜no Pastor (2014). Is the activity based costing system a viable instrument for small and medium enterprises? The case of Mexico. Estudios Gerenciales, Vol. 30, pp. 220-232.

Ross, T. K. (2004). Analyzing health care operations using ABC. Journal of Health Care Finance, Vol. 30, No. 3, pp. 1-20.

Stapleton, D., Sanghamitra, P., Beach, E., and J. Poomipak (2004). Activity-based costing for logistics and marketing. Business Process Management Journal, Vol. 10, No. 5, pp. 584–597.

Stefano, N. M. (2011). Gerenciamiento de Custos em pequenas empresas prestadorasde servico utilizando o activity based costing (ABC). Estudios Gerenciales, Vol. 27, No. 121, pp. 15–37

Taliban, GH, Khozin, A, and Dankob,M(2012). Investigating the priority of effective factors in the implementation and implementation of activity-based costing system using the process of hierarchical analysis of case studies in companies listed on the Tehran Stock Exchange - Chemical Products Group. Accounting and Auditing Studies, No. 13, 1-25. inpersian