Payame Noor University Governmental Accounting 2423-4613 11 1 2024 10 22 Examining the obstacles of using variable costing in Gas Company of Hormozgan province Examining the obstacles of using variable costing in Gas Company of Hormozgan province 205 218 11676 10.30473/gaa.2025.70559.1712 FA Hossein Nourani Department of Accounting, Faculty of Management Economic and Accounting, University of Hormozgan, Bandar Abbas, Iran Bahman Bazgir Department of Accounting, Islamic Azad University, Qeshm, Iran Esmaeil Akhlaghi Yazdinejad Department of Accounting, Faculty of Economics management and accounting, University of Hormozgan, Bandar Abbas, Iran Journal Article 2024 04 17 Subject and purpose: The present study is in line with the preparation for applying the variable costing method in contrast to traditional absorption costing in the Hormozgan Province Gas Company. Therefore, the purpose of the present study is to investigate the obstacles to applying variable costing in the Hormozgan Province Gas Company.<br />Research method: This study is a theoretical descriptive-field study in which the library method was used to collect primary information and a questionnaire was used to answer the research questions. The statistical population of the study includes financial decision-makers at middle and senior levels in the gas company. The validity and reliability of the research tool have been approved.<br />Research findings: Based on the analysis (structural equation method), lack of awareness of managers, lack of standards, lack of awareness of accountants, and lack of adequate training are the obstacles to applying variable costing in the gas company, with the factors of lack of awareness of managers and lack of standards being in the first and second priority, respectively, and the factor of lack of awareness of accountants among the approved factors being in the last priority.<br />Conclusion, originality and its contribution to knowledge: By determining the obstacles to implementing variable costing in the Hormozgan Province Gas Company, the path is paved for implementing a more modern and efficient system in order to increase the usefulness of information for managers and accountants. According to the results, it is suggested that the extracted obstacles should first be removed. Subject and purpose: The present study is in line with the preparation for applying the variable costing method in contrast to traditional absorption costing in the Hormozgan Province Gas Company. Therefore, the purpose of the present study is to investigate the obstacles to applying variable costing in the Hormozgan Province Gas Company.<br />Research method: This study is a theoretical descriptive-field study in which the library method was used to collect primary information and a questionnaire was used to answer the research questions. The statistical population of the study includes financial decision-makers at middle and senior levels in the gas company. The validity and reliability of the research tool have been approved.<br />Research findings: Based on the analysis (structural equation method), lack of awareness of managers, lack of standards, lack of awareness of accountants, and lack of adequate training are the obstacles to applying variable costing in the gas company, with the factors of lack of awareness of managers and lack of standards being in the first and second priority, respectively, and the factor of lack of awareness of accountants among the approved factors being in the last priority.<br />Conclusion, originality and its contribution to knowledge: By determining the obstacles to implementing variable costing in the Hormozgan Province Gas Company, the path is paved for implementing a more modern and efficient system in order to increase the usefulness of information for managers and accountants. According to the results, it is suggested that the extracted obstacles should first be removed. https://gaa.journals.pnu.ac.ir/article_11676_0c1de418e023971ef47643da947dfa67.pdf