نوع مقاله : مقاله پژوهشی
نویسندگان
1 عضو هیات علمی دانشگاه شیراز
2 دانشجوی دکتری حسابداری دانشگاه شیراز
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Performance appraisal and management accountability require Performance Based Costing and accurate cost. In this regard, the purpose of this study is to present a new method for performance based costing according to academic performance cycles in universities and higher education institutions. This study is a case study at Shiraz University for fiscal year 2018 and first and second semester of academic year 2017-18. The approach used in this research is an inductive approach to model implementation based on a hybrid (systematic) approach to designing a Performance Based Costing model. Observation and interviewing were used to identify and quantify activity-related stimuli (for operational and support units). The cost of all responsibility centers in Shiraz University has been determined by a new approach in eleven steps of implementation (in accordance with the environmental characteristics of Iranian universities) and by applying output-driven (real) drivers, performance cost and capacity cost after determining the capacity and efficiency ratios were calculated. Finally, in this paper, performance cost, cost, and cost of capacity are accurately and systematically calculated which can be a good basis for evaluating the performance of organizational units and organization managers as well as implementing performance-based budgeting.
کلیدواژهها [English]