A review of the activitybased costing system in management accounting and its behavioral considerations

This study is designed to investigate the behavioral implications of "Activity-Based Costing" (ABC) in managerial accounting. The objective of the paper is to distinguish the major differences that exist between the ABC and other traditional costing systems. This objective is achieved thro...

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Bibliographic Details
Main Author: دکتر محمد نمازی
Format: Article
Language:fas
Published: University of Tehran 1377-12-01
Series:بررسی‌های حسابداری و حسابرسی
Online Access:https://acctgrev.ut.ac.ir/article_14471_3e822cd0addf15f6ae01966c37001e94.pdf