شناسایی موانع بهایابی چرخه عمر محصول (مطالعه موردی شرکت گاز استان هرمزگان )

نوع مقاله : مقاله پژوهشی

نویسندگان

1 گروه حسابداری، دانشکده مدیریت اقتصاد و حسابداری، دانشگاه هرمزگان، بندرعباس، ایران

2 گروه حسابداری، دانشکده مدیریت اقتصاد و حسابداری، دانشگاه هرمزگان. بندرعباس، ایران

3 گروه حسابداری، دانشگاه آزاد اسلامی واحد قشم، قشم، ایران

چکیده

موضوع و هدف مقاله: هزینه یابی چرخه عمر محصول از جمله تکنیک های پرکاربرد در بهایابی نوین در دنیاست که در کشور ما نیز بتازگی اهمیت ویژه یافته است. اجرای هزینه یابی چرخه عمر محصول در شرکتهای خصوصی با چالش های زیادی روبروست که این چالش ها در شرکتهای دولتی با توجه به ماهیتشان، به مراتب بیشتر می باشند. لذا در این تحقیق به بررسی موانع بر سرراه بکارگیری هزینه یابی چرخه عمر محصول در شرکت گاز هرمزگان پرداخته شده است.
روش پژوهش: روش تحقیق در پژوهش حاضر توصیفی-پیمایشی می باشد. جامعه آماری تحقیق حاضر مدیرانی از شرکت گاز هستند که حداقل مدرک کارشناسی رشته های مرتبط مانند حسابداری، اقتصاد یا مدیریت باشند حداقل پنج سال سابقه مدیریت داشته و در یکی از قسمتهای مالی مشغول باشند. جهت جمع آوری داده های تحقیق از ابزار پرسشنامه که روایی و پایایی آن به تایید رسیده، استفاده شد.
یافته های پژوهش: نتایج نشان داد بر اساس نظر سنجی به عمل آمده، عدم آگاهی مدیران از هزینه یابی چرخه عمر محصول، عدم وجود استانداردی مبنی بر تأکید بر به کارگیری سیستم هزینه یابی چرخه عمر محصول، عدم آگاهی حسابداران، عدم ارائه آموزش کافی در دانشکده‌های مدیریت و حسابداری و مشکلات استقرار سیستم هزینه یابی چرخه عمر محصول، موانع اصلی به کارگیری سیستم هزینه یابی چرخه عمر محصول در شرکت گاز هرمزگان می باشند.
نتیجه گیری، اصالت و افزوده آن به دانش: نتایج تحقیق نشان داد از بین موانع مختلف بکار گیری بهایابی چرخه عمر محصول عدم ارایه آموزش کافی رتبه نخست را دارد.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Identifying barriers to product life cycle costing (case study of Hormozgan gas company)

نویسندگان [English]

  • Hossein Nourani 1
  • Esmaeil Akhlaghi Yazdinejad 2
  • Bahman Bazgir 3
1 Department of Accounting, Faculty of Management Economic and Accounting, University of Hormozgan, Bandar Abbas, Iran
2 Department of Accounting, Faculty of Economics Management and Accounting, University of Hormozgan, Bandar Abbas, Iran
3 Department of Accounting, Islamic Azad University, Qeshm, Iran
چکیده [English]

Subject and purpose of the article: Product life cycle costing is one of the most widely used techniques in new pricing in the world, which has recently gained special importance in our country. Product life cycle costing in a specific implementation faces many challenges, and these challenges increase in government companies due to their nature. In this research, the risk of using product life cycle costing in Hormozgan Gas Company has been discussed.
Research method: The research method in this study is descriptive-surveillance. The statistical population of this research is from gas companies who have a bachelor's degree in related fields such as business, economics or management, they must have five years of management experience and work in one of the financial departments. In order to collect the research data, the questionnaire instrument, whose validity and reliability have been confirmed, is used.
Research findings: It showed that based on the survey conducted, managers are not aware of product life cycle costing, there is no standard to emphasize the use of product life cycle costing system, lack of awareness of accountants, lack of providing sufficient training. In management and accounting schools and the problems of establishing the product life cycle costing system, the main thing is to use the product life cycle costing system in Hormozgan Gas Company.
Conclusion, originality and its contribution to the knowledge: the results of the research showed that among the different types of using product life cycle pricing,

کلیدواژه‌ها [English]

  • life cycle
  • costing
  • value chain
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