Surveyin Costing Approach & Operating Budgeting Development Trend in Business

Subject Areas : Management Accounting

Mohammad  Jalily ¹ (ندارد)

Received: 2014-11-16 Accepted : 2014-11-16 Published : 2008-12-21

Keywords: ABB, managerial accounting, value creation, Beyond Budgeting, ABC,

Abstract :

During the last 100 years, we have seen a significant shift in the businessenvironment. before 1950 In the all industries there was no competition. After1950 we have seen an increasing competitive environment due to theintroduction of new manufacturing and information technologies, the focus onthe customer and the growth of worldwide markets. cost accounting andmanagement techniques and approaches were influenced by that shift . manynew techniques and approaches such as Zero-base budgeting, Management byobjectives, Activity Based Management (ABM), Activity Based Budgeting(ABB), Strategic Management Accounting (SMA) were introduced. Fordeveloping a conceptual framework for costing and budgeting in iran we mustget more attention to environmental conditions. Our industries must havecompetitions with global companies so using value based approaches is anessential and important action