A version for Iranian manufacturing companies: cost control in the new indicators of performance-based management
Subject Areas : Budget Management and Public Finance
Reza Sotudeh
1
,
alireza Hirad
2
,
abbasali haghparast
3
,
hamed rahatdahmardeh
4
,
hadi mottahedi
5
,
morteza shahraki
6
,
ramin danesh
7
1 - Assistant Professor, Department of Accounting, nikshshr Branch, Islamic Azad university, nikshahr, Iran
2 - Assistant Professor, Department of Accounting, Khash Branch, Islamic Azad university, Khash, Iran.
3 - Assistant Professor, Department of Accounting, Zahedan Branch, Islamic Azad university, Zahedan, Iran.
4 - PhD student, accounting. Department, Zahedan branch, Islamic Azad University, Zahedan, Iran.
5 - دانشجوی دکتری، گروه حسابداری، واحد زاهدان، دانش PhD student, accounting. Department, Zahedan branch, Islamic Azad University, Zahedan, Iran.گاه آزاد اسلامی، زاهدان، ایران.
6 - PhD student, accounting. Department, Zahedan branch, Islamic Azad University, Zahedan, Iran.
7 - PhD student, accounting. Department, Zahedan branch, Islamic Azad University, Zahedan, Iran.
Keywords: activity-based management, manufacturing companies, costs.,
Abstract :
The purpose of this research is to identify and rank management indicators based on activity in reducing costs of manufacturing companies. The current research was carried out in 2024 in terms of practical purpose. The statistical population has been selected in a targeted (selective) manner, with the number of 12 professional experts including management accountants, accountants, financial managers and university faculty members. Also, through the method of content analysis and interviews with experts, management indicators were extracted and ranked based on activity in reducing the costs of Iranian manufacturing companies. According to the results of the research, the index of elimination of non-value-added activities in the organization, the index of detection or elimination of non-value-added activities in the organization, the index of recognition of activities and services and the provision of detailed information about the total price, the index of management of activities to optimize performance, the index of management or Correct allocation of costs to activities and services, index of improving pricing, index of improving the efficiency of activities, index of improving the effectiveness of activities, index of continuous improvement, index of improving profitability, index of planning activities, index of increasing the manager's insight to guide the organization's operations, index of providing information Suitable for the nature of activities, the index of improving the benefits of the organization by introducing value-creating opportunities, the index of showing a better image of the price of products, the index of creating and strengthening the processes and activities of the organization, the index of analyzing the costs and performance of each activity, the index of control and management Organizational resources, index of optimal combination of production factors and index of control of organization's activities were identified and ranked.
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