Laleh Enayat-Sarkhosh; gholamreza farsadamanollahi
Abstract
Subject and purpose: The main purpose of this research is to explain and investigate the factors affecting activity-based costing in the treatment sector, emphasizing the role of human resources.Research method: This research is applied in terms of purpose and survey in terms of execution type. In this ...
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Subject and purpose: The main purpose of this research is to explain and investigate the factors affecting activity-based costing in the treatment sector, emphasizing the role of human resources.Research method: This research is applied in terms of purpose and survey in terms of execution type. In this research, two documentary methods, Delphi, have been used to collect information. The statistical population of this research was collected with the cooperation of 18 financial management and costing experts. First, by reviewing the literature related to activity-based costing and an expert-oriented questionnaire, the selection of effective criteria has been made. In order to compare the evaluation criteria, experts were used to prioritize and rank the components, and to analyze the findings, TOPSIS and Fuzzy Delphi decision-making methods were used. Pairwise comparisons obtained from the questionnaire were entered into the Expert Choice software and their weights were calculated using the calculations performed in the hierarchical analysis process. This research was conducted in the period of 1399-1400.Findings: According to the results of the fuzzy method, twelve criteria were identified and prioritized in order of importance, with the category "human power" ranking first, "cost structure" ranking second, and "value chain" ranking third among the effective factors. They achieved the rest of the criteria.
