Calculation of Cost of Products Through the Activity-Based Costing Method Using Simulation (Case Study of Industrial Group Manufacturing Group)

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

MEHRMANESH HASAN

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2019 | Volume:11 | Issue:41 Page(s): 71-88

Download Full-Text

Persian Verion

View:

746

Download:

Cites:

Information Journal Paper

Title

Calculation of Cost of Products Through the Activity-Based Costing Method Using Simulation (Case Study of Industrial Group Manufacturing Group)

Author(s)

MEHRMANESH HASAN | Issue Writer Certificate

Keywords

Cost ManagementQ2

Activity-Based CostingQ2

SimulationQ2

Abstract

In the present study, we have attempted to present a Simulation model based on Activity-Based Costing to estimate the price of a new product. In this regard, the combination of the cost-based approach to activities with the value engineering approach and the expansion of quality performance has been profited. In this regard, a conceptual model was developed and, to better understand the Simulation model, a case study of the new product of the fourth generation of CNG capsules was examined and under two objective functions maximizing customer satisfaction and minimizing the final cost of the product Simulation model Solved. The results of the study indicate that the study of the new product of the fourth generation of CNG capsules, taking into account 22 important requirements from the customer's perspective, and offering a total of 12 proposals to meet customer needs and attract customer satisfaction with the initial price of the fourth-generation CNG capsule, 150 thousand tomans with the primary goal of maximizing customer satisfaction, the price of a product is equal to one million 811 thousand USD, while in the second function with the consideration of minimizing the final cost of the product, the final cost value is estimated at 1 778 thousand tomans. To be This is while the amount of customer satisfaction varies from 464 to 307 for the first and second objective function, respectively.

Cites

No record.

References

No record.

Cite

APA: Copy

MEHRMANESH, HASAN. (2019). Calculation of Cost of Products Through the Activity-Based Costing Method Using Simulation (Case Study of Industrial Group Manufacturing Group). JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 11(41 ), 71-88. SID. https://sid.ir/paper/370059/en

Vancouver: Copy

MEHRMANESH HASAN. Calculation of Cost of Products Through the Activity-Based Costing Method Using Simulation (Case Study of Industrial Group Manufacturing Group). JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2019;11(41 ):71-88. Available from: https://sid.ir/paper/370059/en

IEEE: Copy

HASAN MEHRMANESH, “Calculation of Cost of Products Through the Activity-Based Costing Method Using Simulation (Case Study of Industrial Group Manufacturing Group),” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 11, no. 41 , pp. 71–88, 2019, [Online]. Available: https://sid.ir/paper/370059/en

Related Journal Papers