New Costing in Business

Subject Areas : Management Accounting

Fraydoon Rahnamay Roodposhti ¹ , Azam Pooryousef ²

1 - نویسنده مسئول و طرف مکاتبه
2 - ندارد

Received: 2009-06-07 Accepted : 2009-09-09 Published : 2009-10-23

Keywords: Activity based costing(ABC), Light ABC, Golobal Decision Making Model.,

Abstract :

This paper is a critical review on costing systems. A summary of challenge of allocation  and subjective literature approach based on activity has been introduced in costing, paradoxical role of costing accounting and the evaluation process of costing systems. For description  failures of costing  systems such as ABC, we have discussed the relation between management accounting and marketing. The effect of these digressions in costing  systems has been studied on marketing decisions, chain value and different levels of cost include unit level, product level, sale channal level and level of customer/section. Finally during a critical review, the original reasons of costing systems failures and the researchers suggestions for resolving these failures has been presented. These suggestions include employing a new system in title of Light ABC and the General Decision Making Model.