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Paper Information

Journal:   JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING   fall 2016 , Volume 5 , Number 19 ; Page(s) 61 To 76.

Activity-Based Costing in the Enterprise Resources Planning Systems (Integrated ABC): With Responsibility Accounting

Author(s):  JALILI AREZOO, Montaghami Azizollah
Enterprise resources planning system is a new level of cost management system, which insist on tracking cost processes or outputs. The results of the information provided in this system, with the aim of monitoring the performance of management and cost centers cause to facilitate the information flow within the organization. In this context, costing the activities in line with the objectives through the analysis of economic processes cause to identified activities added value cause to create the main factor of cost. This paper tries to describe the activity-based costing with approach of responsibility accounting in integrated systems from one hand, step to demonstrate the application of theoretical concepts in practice and on the other hand, according to practical and operational changes of theoretical concepts in integrated systems is obtained platform for the promotion and development of theoretical concepts. The first section of paper describes the flow of information and communication in integrated systems. The second part of the paper-based allocated to the volume-based measurement compared to activity-based costing. In the third section of paper will provide integrated activity-based costing in detail. The last section provides a conclusion and suggested strategies to improve existing systems as mentioned above.
Keyword(s): Activity-based costing (ABC),Integrated Systems,Enterprise Resources Planning (ERP),Responsibility Accounting
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