THE ASSOCIATIONS BETWEEN COST SYSTEM COMPLEXITY, PURPOSES OF USE, AND COST SYSTEM EFFECTIVENESS

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KHODDAMIPOUR A.; KARAMSHAHI B.; BORHANI M.

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Journal: MANAGEMENT ACCOUNTING Year:2013 | Volume:6 | Issue:16 Page(s): 91-103

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Title

THE ASSOCIATIONS BETWEEN COST SYSTEM COMPLEXITY, PURPOSES OF USE, AND COST SYSTEM EFFECTIVENESS

Author(s)

KHODDAMIPOUR A. | KARAMSHAHI B. | BORHANI M. | Issue Writer Certificate

Keywords

COST SYSTEM DESIGNQ2

OVERHEAD ABSORPTION PROCEDURESQ2

COST SYSTEM PURPOSES OF USEQ2

COST SYSTEM EFFECTIVENESSQ2

Abstract

This research examines the associations between cost system complexity, purposes of use, and COST SYSTEM EFFECTIVENESS. For this research we used descriptive kind of measurement method. First, factor analysis identifies two underlying dimensions of COST SYSTEM PURPOSES OF USE, which refers to the range (scope) of purposes for which the cost system is used, among nine widely used purposes; cost system usage for product planning and cost management purposes. Next, the effect of cost system complexity and usage for product planning and cost management purposes on COST SYSTEM EFFECTIVENESS, as proxied by the intensity of use of and level of satisfaction with the cost system, was examined. The results indicate that at higher (lower) levels of usage for product planning purposes, cost system complexity negatively (positively) affects cost system intensity of use, while at higher (lower) levels of usage for cost management purposes, cost system complexity positively (negatively) affects cost system intensity of use and satisfaction.

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APA: Copy

KHODDAMIPOUR, A., KARAMSHAHI, B., & BORHANI, M.. (2013). THE ASSOCIATIONS BETWEEN COST SYSTEM COMPLEXITY, PURPOSES OF USE, AND COST SYSTEM EFFECTIVENESS. MANAGEMENT ACCOUNTING, 6(16), 91-103. SID. https://sid.ir/paper/198858/en

Vancouver: Copy

KHODDAMIPOUR A., KARAMSHAHI B., BORHANI M.. THE ASSOCIATIONS BETWEEN COST SYSTEM COMPLEXITY, PURPOSES OF USE, AND COST SYSTEM EFFECTIVENESS. MANAGEMENT ACCOUNTING[Internet]. 2013;6(16):91-103. Available from: https://sid.ir/paper/198858/en

IEEE: Copy

A. KHODDAMIPOUR, B. KARAMSHAHI, and M. BORHANI, “THE ASSOCIATIONS BETWEEN COST SYSTEM COMPLEXITY, PURPOSES OF USE, AND COST SYSTEM EFFECTIVENESS,” MANAGEMENT ACCOUNTING, vol. 6, no. 16, pp. 91–103, 2013, [Online]. Available: https://sid.ir/paper/198858/en

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