Evaluating the effectiveness of cost system information in the organization of agricultural education, extension and research, in order to improve performance and financial reporting

Document Type : Original Article

Authors
hani shamiri 1
Javad Moradi 2
allah karam salehi 3
1 Department of Accounting ،khoramshahr International branch، isalamic azad University ، khoramshahr، iran
2 Department of Accounting ،khoramshahr International branch، islamic azad University ، khoramshahr، iran
3 Department of Accounting ،masjed soleyman branch، islamic azad University، masjed soleyman، iran
Abstract
Abstract
The purpose of this study is to investigate the effect of improving the efficiency of the cost price system by using appropriate and updated techniques on organizational goals, including: improving accountability, operational budgeting capability and improving information transparency, improving managers' decision-making, efficiency and improving effectiveness. . The organization under study is the Agricultural Research, Education and Promotion Organization. For this purpose, a questionnaire consisting of 77 questions in the form of the dimensions of McKinsey's Haft S model was distributed to a sample of 403 managers and experts of the studied organization to obtain information and by using structural equation modeling with the approach Partial least squares (PLS) analysis was performed. The results indicate that from the point of view of the managers and employees of the Agricultural Education, Promotion and Research Organization, increasing the efficiency of the cost system has led to improved responsiveness, increased operational budgeting capabilities and improved information transparency, improved decision-making by managers, improved efficiency and Improving effectiveness in the organization will be studied.
Keywords
Evaluating
the effectiveness
of cost
system information

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