The Investigation of the Impact of Learning on the Performance Focused Activity Based Costing (PFABC)

Subject Areas : Management Accounting

Mohammad Namazi ¹ , Kazem Shamsodini ²

1 - استاد حسابداری دانشگاه شیراز
2 - عضو هیأت علمی گروه حسابداری دانشگاه شهید باهنر کرمان و دانشجوی دکترای حسابداری دانشگاه شیراز

Received: 2014-11-20 Accepted : 2015-12-22 Published : 2016-08-05

Keywords: Learning curve, PFABC, Flexible costs, committed costs,

Abstract :

This study is about the two basic learning effect (include cumulative average model and incremental model) on Performance Focused Activity Based Costing )PFABC ( system. By using 40, we calculated variety of variance in flexible costs and committed costs (Include budget variance, efficiency variance, capacity variance, quantity variance and effectiveness capacity variance). Also we used t-test to examine the mean of variances in flexible costs and committed costs. The Findings of the study showed that there are a relation between learning curve (cumulative average model and incremental model models) and Performance Focused Activity Based Costing )PFABC (system. The study also indicate that learning curve has an important effect in budget variance, efficiency variance, capacity variance, quantity variance and effectiveness capacity, but no has effect in price variance. This finding shows that learning curve and the method of calculated learning, has an important effect in costing and variance of Performance Focused Activity Based Costing.

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