نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه مدیریت، واحد شهرقدس، دانشگاه آزاد اسلامی، تهران، ایران
2 دانشجوی D.B.A انجمن مهندسی مالی ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
In recent years, the costs of Information Technology (IT) practices have been increasing quickly on the wake of technological complexity and more market-oriented strategies which make the value chains of the corporations more complicate. Most of these costs do not associate with the products, but to the customers of market segments and distribution channels. This paper presents that the firms are going to pursuit to realize the sale price of their products and services. That is why the procedures of market- driven cost and customer-driven management have found popularity. This research is one the applied researches and the aim is to explain costing approach based on activity as a process and accounting tool of the strategic management as well. For this reason, a new model of costing is introduced as Cascade Costing, by which the customer orientation is added to cost management processes based on activity –driven costing approach. In this paper, we will arrange a case study on IT department of one of the United Arabic Emirates (UAE) banks which uses developed model of activity-based costing. We also will explain how activity-based costing method promotes to a process that compares the performances of different customers; in other words, we describe Customer –Driven Activity-Based Costing. Finally, as a consequence, in order to compute profit more precisely, it is better to use developed approaches of activity-based costing than traditional alternatives. To do so with greater ease, we can consider using of cascade costing approach as well.
کلیدواژهها [English]
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