Activity Based Costing (ABC), New Outlook for Calculating Cost Price of Students' Education in Different Majors of Medical Group (Case study: Medical Science Universities of Shiraz, Fasa and Yazd)
In this research, “Activity Based Costing” (ABC) system was used in a comparative form to calculate cost price of training students in Shiraz, Yazd and Fasa. For this purpose, after defining activity centers, by applying cost driver, costs allocating processes in each activity center was determined....
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| Format: | Article |
| Language: | fas |
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University of Tehran
2011-08-01
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| Series: | بررسیهای حسابداری و حسابرسی |
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| Online Access: | https://acctgrev.ut.ac.ir/article_23955_daa374e4c09ec88b339cdbe72cef388b.pdf |