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

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, Faculty of Economics Management and Accounting, University of Hormozgan, Bandar Abbas, Iran

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

Abstract

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,

Keywords

Main Subjects

References

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History

  • Receive Date: 24 August 2023
  • Revise Date: 30 March 2024
  • Accept Date: 16 March 2024

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