Rapid changes in the manufacturing industries, including heavy competition in global markets and technological innovation has been the development of computer systems. These changes made those companies which could adjust their operations with the new conditions to be globally successful companies and those which didn’t have such ability to get out of the competition.With the increasing share of technology and other components the burden expenses in the production of goods and services, traditional costing methods don’t provide the accurate information about the burden cost and their sharing. Not meeting the management required information by traditional costing systems has urged the management accountants to innovate and use the systems and methods that respond to the needs of companies and it has shifted the economic units to the use of Activity-Based Costing (ABC) that has considerable advantages over traditional volume based costing.The employed methods in this system are a two-stage process which results in allocation of burden cost to products or production services. In the first stage, the major activities are identified and based on the used resources in each activity the production burden cost is allocated to those activities.After allocating the production burden cost to the activities, then in the second stage, the burden production cost related to each activity comparing with the amount of stimulus spending in each of the production lines are assigned to these lines.It is worth mentioning that in ABC system the allocated direct material cost and the direct labor cost to each product are exactly the same as the traditional volume-based allocation, however, the general difference is in allocating the production burden cost to each of the products which distinguishes the ABC system from the traditional system.

Delay is one of the most important problems of railway transportation systems, which has a lot of material and spiritual costs. Loss of passenger trust, waste of passengers' time, blockage in the onelane system, depreciation of diesel, compensation to passengers, loss of fuel, etc. are just some of the costs incurred in the rail transportation system. No studies have been conducted in Iran on the cost of train delays. In the railway company of the Islamic Republic of Iran, billions of Tomans are imposed annually due to train delays, the amount of which are currently unknown and cannot be calculated. It is also possible to have a better sensitivity and understanding of delays when the amount of damage imposed on the system is clear and measurable. Therefore, in this research, first all the factors and sub-factors of delay are identified and then the separation and classification of all factors and sub-factors of delay along with their relationships are given in a schematic model and then using scientific and accurate costing, the amount of damage Each of the factors of delay in the passenger trains of the railways of the Islamic Republic of Iran, it should be specified that using this costing can be ranked different factors, the amount of damage to the railway company in different time periods and with Attention to the sensitivity that arises to the types of delays in order to improve, reduce and eliminate delays, as well as optimal investment management.

Introduction: Activity-based costing system is one of the new systems of costing price of products and services for providing the required information for managers. It helps the users with correct and appropriate deciesions. The present study aims at determining the costing price of the services based on activity costing method in Lamerd Valiyeasr Hospital.Methods: The present study is a cross-sectional and practical study. In this study, 9 activity centers were evaluated based on activity-based costing in Lamerd Valiyeasr Hospital in 2013. Data collecting instruments were check list of the direct and indirect costs of the related activity centers. In this study the costs were evaluated by direct allotment method. Results: The results indicate that the costing price in these 9 activity centers is more than the tariff rate enacted in 2011-2012 with a significant difference.Conclusion: The present study showed that there is a significant difference between the real price of the studied activities and the enacted traiffs. The costing price of the services can be reducted by improving functions, specially, by revising human resource management actions and also by standardizing the services utilization to reduce the utilizing costs.

In today’s competitive world, precise cost management in projects is vital, and the activity-based costing system has been designed to accurately allocate costs to activities. However, its implementation complexity and the extensive data requirements make its practical application challenging. In the era of digital transformation, the utilization of modern technologies such as machine learning and artificial intelligence in the domains of finance and accounting has become an undeniable necessity. This study, using a qualitative approach and a documentary research method during 2025 with the aid of MAXQDA software, developed a conceptual model to integrate the capabilities of machine learning and artificial intelligence within the framework of activity-based project costing. First, by extracting 20 core components of machine learning, 18 key components of artificial intelligence, and 15 central components of activity-based costing, a conceptual and integrative classification was presented. Then, these components were aggregated and analyzed within conceptual dimensions to identify their systemic and practical relationships in project cost management. The findings of the study indicate that machine learning models can enable precise cost prediction, identification of cost drivers, and analysis of cost behavior; whereas artificial intelligence, through expert systems, fuzzy logic, and intelligent agents, can facilitate decision-making under uncertainty. Ultimately, the integration of these technologies into the activity-based costing structure enhances the accuracy of cost allocation, increases financial information transparency, and optimizes the utilization of resources in projects. Based on the study results, managerial recommendations have been provided for the practical implementation of this model.