نوع مقاله : مقاله پژوهشی
نویسندگان
1 استاد حسابداری دانشگاه شیراز (مسئول مکاتبات)
2 دانشجوی دکتری حسابداری دانشگاه شیراز
3 دانشجوی کارشناسی ارشد حسابداری دانشگاه آزاد اسلامی واحد مشهد
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The purpose of this study is presenting a contemporary model via the fuzzy set theory to address deficiencies related to the estimated data in activity based costing systems. Consequently, in this research an attempt will be made to explore fuzzy numbers to overcome the uncertainty and incorrectness of the cost data. This new system known as the "Fuzzy Activity Based Costing (FABC)" system is employed to calculate and compare the cost of services in diagnostic sections of the Mashhad Razavi Hospital. The results of cost data, by employing Wilcoxon and Friedman nonparametric statistical tests with the confidence of %95, indicate that there is a significant difference between costs calculated by the ABC system and those by the FABC system in the preceding departments. Furthermore, based on the statistical tests conducted, there is a significant difference between costs calculated by each of the two models with the tariffs imposed by the government in the diagnostic sections. These results show that necessary corrections of the government tariffs should also be attempted.
کلیدواژهها [English]