Barriers of Implementing Target-Oriented Costing in Hospital of Tabriz
سال انتشار: 1397
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 218
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شناسه ملی سند علمی:
JR_JMDMA-1-2_005
تاریخ نمایه سازی: 6 اسفند 1398
چکیده مقاله:
Purpose-based costing is a modern evaluation technique used to advance organizations and companies. However, Iran has not utilizedthe technique yet. Thus, the present study aims to investigate factors affecting costing systems based on purpose in Hospitals of Tabriz innorthwestern Iran. The statistical population of the study included all staff members working in the financial section of Hospitals in Tabrizfrom among which 64 subjects responding to the questionnaires were selected as statistical sample. The questionnaires were of two parts.In the first part, effective factors including organizational, human and environmental factors were investigated. In the second part, barriersof operating the costing system including technical, behavioral and cultural barriers were identified. This study is a survey type in whichnon-parametric T test was used to assess research hypotheses. Results from the study revealed that organizational, human and environmental factors affect successful implementation of purpose-based costing system and technical, behavioral and cultural barriers do not affect its implementation
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نویسندگان
Ali Hassan Zad Aghdam
Faculty of Humanity Sciences, Islamic Azad University, IAU, Iran