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گواهی نمایه سازی مقاله Fuzzy Time Driven Activity Based Costing in Environmental Cost Accounting

عنوان مقاله: Fuzzy Time Driven Activity Based Costing in Environmental Cost Accounting
شناسه (COI) مقاله: ICECS01_001
منتشر شده در اولین همایش بین المللی بحران های زیست محیطی ایران و راهکارهای بهبود آن در سال ۱۳۹۱
مشخصات نویسندگان مقاله:

Mehdi Alinezhad Sarokolaei - Department of Accounting, , Tabriz Branch, Islamic Azad University, Tabriz, Iran
Mohsen Saaviz - MA student, Department of Accounting, , Tabriz Branch, Islamic Azad University, Tabriz, Iran

خلاصه مقاله:
The recent studies show that although the environmental costs are significant and very important, they are ignored by managers. The environmental accounting equips the organization with tools which revise the traditional accounting system and modify it in a way that it processes environmental cost related information and presents the report appropriately to the managers. Meanwhile, the environmental costs such as costs resulted from pollution and its removal as a function of production or services should be identified and appropriated between products and services by using proper costing methods. Thus, costing and pricing of the products will be carried out with more precision. To realize this goal, the present research suggests to use fuzzy time driven activity based costing in firms and entities which use environmental accounting in their accounting systems.

کلمات کلیدی:
costing, environmental accounting, fuzzy time driven activity based costing

صفحه اختصاصی مقاله و دریافت فایل کامل: https://www.civilica.com/Paper-ICECS01-ICECS01_001.html