نوع مقاله : مقاله پژوهشی
نویسنده
دانشجوی دکترای تخصصی حسابداری دانشگاه آزاد اسلامی واحد علوم وتحقیقات
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسنده [English]
At the current time product costing, is simply the sum of direct materials, direct labor and overhead. The costing is the process of determining the cost of the costing issue that its issue can be good or service. The classic view is based on the volume and in the allocation of overhead neglect to activities and it is causing distorted of costing. A modern view and based on activity and in the allocation of overhead is neglect to inflation, therefore it is not suitable for swollen countries . The basic question in the present study is how to allocation of overhead based on activity in the condition of inflation. In the present study, while explaining the classic and modern views on the allocation of overhead and the expression of the strengths and weaknesses of them attempts developing to activity and inflation based view in the allocation of overhead to cost object then we explaining tree new version of costing systems based on activity and inflation based view for the first time . The results of the research indicates that the costing systems based on over modern view includs :inflation and activity based costing time driven inflation and activity based costing and light inflation and activity based costing is very suitable for swollen countries because in the allocation of overhead cosidered to inflation and activity
کلیدواژهها [English]
)