The Evolutionary of Products and Services Costing

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SAJADI SEYYED HOSSEIN; Anari Gharegheshlaghi Hamed; Babaei Varnoosfaderani Mohammad Ebrahim

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Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING STUDIES Year:2019 | Volume:8 | Issue:31 Page(s): 5-22

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Title

The Evolutionary of Products and Services Costing

Author(s)

SAJADI SEYYED HOSSEIN | Anari Gharegheshlaghi Hamed | Babaei Varnoosfaderani Mohammad Ebrahim | Issue Writer Certificate

Keywords

Traditional Costing

Traditional Activity-Based Costing

Time-Driven Activity-Based Costing

Performance Activity Based Costing

Equation of Time

Provided Capacity Cost

Abstract

This article discusses the features, advantages and disadvantages Each of Traditional Costing, Traditional Activity-Based Costing, Time-Driven Activity-Based Costing and Performance Activity Based Costing systems along with expressing the reasons for bias towards any of these deals costing systems. In order to improve the Traditional Activity-Based Costing model Kaplan and Anderson(2004) Managed to invent a simplified pre-run version of the Traditional Activity-Based Costing model called Time-Driven Activity-Based Costing. This model despite has numerous advantages, because of its flaws, led the researchers to other model activity-based costing such as Performance Activity Based Costing. However, the usefulness of the system should be based on its advantage and disadvantage of the various conditions to be determined. Moreover, no costing system is perfect and subject to change over time according to the circumstances.

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APA: Copy

SAJADI, SEYYED HOSSEIN, Anari Gharegheshlaghi, Hamed, & Babaei Varnoosfaderani, Mohammad Ebrahim. (2019). The Evolutionary of Products and Services Costing. JOURNAL OF ACCOUNTING AND AUDITING STUDIES, 8(31 ), 5-22. SID. https://sid.ir/paper/269085/en

Vancouver: Copy

SAJADI SEYYED HOSSEIN, Anari Gharegheshlaghi Hamed, Babaei Varnoosfaderani Mohammad Ebrahim. The Evolutionary of Products and Services Costing. JOURNAL OF ACCOUNTING AND AUDITING STUDIES[Internet]. 2019;8(31 ):5-22. Available from: https://sid.ir/paper/269085/en

IEEE: Copy

SEYYED HOSSEIN SAJADI, Hamed Anari Gharegheshlaghi, and Mohammad Ebrahim Babaei Varnoosfaderani, “The Evolutionary of Products and Services Costing,” JOURNAL OF ACCOUNTING AND AUDITING STUDIES, vol. 8, no. 31 , pp. 5–22, 2019, [Online]. Available: https://sid.ir/paper/269085/en

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