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Paper Information

Journal:   JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING   winter 2017 , Volume 5 , Number 20 ; Page(s) 37 To 46.
 
Paper: 

Inflation and Activity based Costing (Postmodern Views in Allocation of Overhead

 
 
Author(s):  AHMADI LOUYEH AFSHIN*
 
* Department of Accounting, Science and research Azad University, Tehran , Iran
 
Abstract: 
At the current time product costing, is simply the sum of direct materials, direct labor and overhead. The costing is the process of determining the cost of the costing issue that its issue can be good or service. The classic view is based on the volume and in the allocation of overhead neglect to activities and it is causing distorted of costing. A modern view and based on activity and in the allocation of overhead is neglect to inflation, therefore it is not suitable for swollen countries. The basic question in the present study is how to allocation of overhead based on activity in the condition of inflation. In the present study, while explaining the classic and modern views on the allocation of overhead and the expression of the strengths and weaknesses of them attempts developing to activity and inflation based view in the allocation of overhead to cost object then we explaining tree new version of costing systems based on activity and inflation based view for the first time. The results of the research indicates that the costing systems based on over modern view includs: inflation and activity based costing time driven inflation and activity based costing and light inflation and activity based costing is very suitable for swollen countries because in the allocation of overhead cosidered to inflation and activity.
 
Keyword(s): Inflation ABC,Inflation TDABC,Inflation LABC
 
 
References: 
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+ Click to Cite.
APA: Copy

AHMADI LOUYEH, A. (2017). Inflation and Activity based Costing (Postmodern Views in Allocation of Overhead. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 5(20 ), 37-46. https://www.sid.ir/en/journal/ViewPaper.aspx?id=663686



Vancouver: Copy

AHMADI LOUYEH AFSHIN. Inflation and Activity based Costing (Postmodern Views in Allocation of Overhead. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING. 2017 [cited 2021May18];5(20 ):37-46. Available from: https://www.sid.ir/en/journal/ViewPaper.aspx?id=663686



IEEE: Copy

AHMADI LOUYEH, A., 2017. Inflation and Activity based Costing (Postmodern Views in Allocation of Overhead. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, [online] 5(20 ), pp.37-46. Available: https://www.sid.ir/en/journal/ViewPaper.aspx?id=663686.



 
 
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