Characteristics of Cost Accounting Systems in Manufacturing Companies (Case of FARS State)

The objective of this research is to identify the characteristics of cost accounting systems (CAS) in manufacturing companies located in the state of FARS. The research is designed to answer the following questions: 1- What kind of Management Information Systems (MIS) are in - use. 2-What informati...

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Main Author: دکتر محمد نمازی
Format: Article
Language:fas
Published: University of Tehran 1995-12-01
Series:بررسی‌های حسابداری و حسابرسی
Online Access:https://acctgrev.ut.ac.ir/article_25879_1d1c6c81be4c125d02e467a3e6ea9bb1.pdf
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spelling doaj-e12c2e4fb5fb4e8d83bf179d58a62f7c2020-11-25T01:41:38Zfas University of Tehranبررسی‌های حسابداری و حسابرسی2645-80202645-80391995-12-014225879Characteristics of Cost Accounting Systems in Manufacturing Companies (Case of FARS State)دکتر محمد نمازیThe objective of this research is to identify the characteristics of cost accounting systems (CAS) in manufacturing companies located in the state of FARS. The research is designed to answer the following questions: 1- What kind of Management Information Systems (MIS) are in - use. 2-What information are provided by these systems. 3-How - offen financial information. are issues. 4- What groups are the user (or potential user) of this Information. The result of research indicates: 1- Most of the companies are small and have no CAS. 2- Those companies which have. CAS are using standard costing system. 3- The Government (Ministry of Economic & finance) is the main user of financial information.https://acctgrev.ut.ac.ir/article_25879_1d1c6c81be4c125d02e467a3e6ea9bb1.pdf
collection DOAJ
language fas
format Article
sources DOAJ
author دکتر محمد نمازی
spellingShingle دکتر محمد نمازی
Characteristics of Cost Accounting Systems in Manufacturing Companies (Case of FARS State)
بررسی‌های حسابداری و حسابرسی
author_facet دکتر محمد نمازی
author_sort دکتر محمد نمازی
title Characteristics of Cost Accounting Systems in Manufacturing Companies (Case of FARS State)
title_short Characteristics of Cost Accounting Systems in Manufacturing Companies (Case of FARS State)
title_full Characteristics of Cost Accounting Systems in Manufacturing Companies (Case of FARS State)
title_fullStr Characteristics of Cost Accounting Systems in Manufacturing Companies (Case of FARS State)
title_full_unstemmed Characteristics of Cost Accounting Systems in Manufacturing Companies (Case of FARS State)
title_sort characteristics of cost accounting systems in manufacturing companies (case of fars state)
publisher University of Tehran
series بررسی‌های حسابداری و حسابرسی
issn 2645-8020
2645-8039
publishDate 1995-12-01
description The objective of this research is to identify the characteristics of cost accounting systems (CAS) in manufacturing companies located in the state of FARS. The research is designed to answer the following questions: 1- What kind of Management Information Systems (MIS) are in - use. 2-What information are provided by these systems. 3-How - offen financial information. are issues. 4- What groups are the user (or potential user) of this Information. The result of research indicates: 1- Most of the companies are small and have no CAS. 2- Those companies which have. CAS are using standard costing system. 3- The Government (Ministry of Economic & finance) is the main user of financial information.
url https://acctgrev.ut.ac.ir/article_25879_1d1c6c81be4c125d02e467a3e6ea9bb1.pdf
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