Feasibility of Activity Based Budgeting Implementation in South Pars Gas Company

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NAZEMI AMIN; Torkaman Hamid

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING STUDIES Year:2019 | Volume:8 | Issue:31 Page(s): 87-100

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Information Journal Paper

Title

Feasibility of Activity Based Budgeting Implementation in South Pars Gas Company

Author(s)

NAZEMI AMIN | Torkaman Hamid | Issue Writer Certificate

Keywords

Budgeting

Activity Based Budgeting

South Pars Gas Company

Abstract

Traditional Budgeting Method is the main practice in SPGC, but due to legal obligations more up to date Performance Based Budgeting Methods should be used. Since Activity Based Costing Method has been implemented in the company, using Activity Based Budgeting Method sounds quite reasonable. Three major groups – Financial bureau staff, IT staff and company managers – filled their corresponding Likert Scale questionnaires to validate seven main and eleven secondary parameters affecting the implementation of this method.

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APA: Copy

NAZEMI, AMIN, & Torkaman, Hamid. (2019). Feasibility of Activity Based Budgeting Implementation in South Pars Gas Company. JOURNAL OF ACCOUNTING AND AUDITING STUDIES, 8(31 ), 87-100. SID. https://sid.ir/paper/269086/en

Vancouver: Copy

NAZEMI AMIN, Torkaman Hamid. Feasibility of Activity Based Budgeting Implementation in South Pars Gas Company. JOURNAL OF ACCOUNTING AND AUDITING STUDIES[Internet]. 2019;8(31 ):87-100. Available from: https://sid.ir/paper/269086/en

IEEE: Copy

AMIN NAZEMI, and Hamid Torkaman, “Feasibility of Activity Based Budgeting Implementation in South Pars Gas Company,” JOURNAL OF ACCOUNTING AND AUDITING STUDIES, vol. 8, no. 31 , pp. 87–100, 2019, [Online]. Available: https://sid.ir/paper/269086/en

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