Activity-Based Costing in the Enterprise Resources Planning Systems (Integrated ABC): With Responsibility Accounting

Document Type : Original Article

Authors
Arezoo Jalili 1
Azizollah Montaghami 2
1 Assistant Professor of Accounting, Islamic Azad University, Ayatollah Amoli Branch
2 M.A in Accounting, Islamic Azad University, Ayatollah Amoli Branch
Abstract
Enterprise resources planning system is a new level of cost management system, which insist on tracking cost processes or outputs. The results of the information provided in this system, with the aim of monitoring the performance of management and cost centers cause to facilitate the information flow within the organization. In this context, costing the activities in line with the objectives through the analysis of economic processes cause to identified activities added value cause to create the main factor of cost.
This paper tries to describe the activity-based costing with approach of responsibility accounting in integrated systems from one hand, step to demonstrate the application of theoretical concepts in practice and on the other hand, according to practical and operational changes of theoretical concepts in integrated systems is obtained platform for the promotion and development of theoretical concepts. The first section of paper describes the flow of information and communication in integrated systems. The second part of the paper-based allocated to the volume-based measurement compared to activity-based costing. In the third section of paper will provide integrated activity-based costing in detail. The last section provides a conclusion and suggested strategies to improve existing systems as mentioned above.
Keywords
Activity-based costing (ABC)
Integrated Systems
Enterprise Resources Planning (ERP)
Responsibility Accounting
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