Inflation and Activity based Costing (Postmodern Views in Allocation of Overhead )

Document Type : Original Article

Author
Afshin Ahmadi Louyeh
Department of Accounting, Science and research Branch, Islamic Azad University, Tehran , Iran
Abstract
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
Keywords
Inflation ABC
Inflation TDABC
Inflation LABC
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