Examining the obstacles of using variable costing in Gas Company of Hormozgan province

Document Type : Research Paper

Authors

1 Department of Accounting, Faculty of Management Economic and Accounting, University of Hormozgan, Bandar Abbas, Iran

2 Department of Accounting, Islamic Azad University, Qeshm, Iran

3 Department of Accounting, Faculty of Economics management and accounting, University of Hormozgan, Bandar Abbas, Iran

10.30473/gaa.2025.70559.1712

Abstract

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.
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.
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.
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.

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References

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Governmental Accounting
Volume 11, Issue 1 - Serial Number 21
October 2024
Pages 205-218

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History

  • Receive Date: 11 February 2024
  • Revise Date: 04 March 2025
  • Accept Date: 14 March 2025

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