امکان‌سنجی استقرار روش هزینه‌یابی بر مبنای فعالیت در سازمان تأمین اجتماعی (مورد مطالعه: بخش درمان تأمین اجتماعی استان بوشهر)

نوع مقاله: مقاله پژوهشی

نویسندگان

1 استادیار حسابداری دانشگاه خلیج فارس

2 دانشیار مدیریت بازرگانی دانشگاه خلیج فارس

3 کارشناس ارشد مدیریت صنعتی از دانشگاه آزاد اسلامی واحد علوم و تحقیقات کرمان

چکیده

مقدمه: استقرار روش هزینه‌یابی بر مبنای فعالیت موجب تعیین دقت‌تر بهای تمام شده کالاها و خدمات می‌شود اما استقرار این روش هزینه‌یابی به دلیل پیچیدگی‌ها و تحمیل هزینه زیاد به سازمان‌ها در مرحله استقرار و سپس در مرحله نگهداری در عمل با چالش‌هایی مواجه است. از این رو، انجام پژوهش‌های امکان‌سنجی در این خصوص ضرورتی اجتناب‌ناپذیر است. در این پژوهش امکان‌سنجی استقرار روش هزینه‌یابی بر مبنای فعالیت در بخش درمان سازمان تأمین اجتماعی استان بوشهر بررسی شده است. 
روش پژوهش: پژوهش حاضر ترکیبی از مطالعه توصیفی و پیمایشی است. برای جمع‌آوری داده‌های پژوهش از پرسش‌نامه استفاده شده است و پاسخ‌دهندگان حسابداران و سرپرستان بخش درمان سازمان تأمین اجتماعی استان بوشهر بوده‌اند. پرسش‌نامه حاوی 42 سوال برای آزمون فرضیه‌های پژوهش بوده است. داده‌های جمع‌آوری شده با بکارگیری  نرم‌افزار SPSS  نسخه 21 و استفاده از آزمون تی مورد تجزیه و تحلیل قرار گرفت.
یافته‌ها: از لحاظ عوامل سازمانی و رفتاری، فنی، اقتصادی و فردی امکان بکارگیری روش هزینه‌یابی بر مبنای فعالیت در بخش درمان سازمان تأمین اجتماعی استان بوشهر وجود دارد اما مؤثر بودن عوامل قانونی به‌عنوان یک عامل اصلی در استقرار این روش هزینه‌یابی مورد تأیید قرار نگرفت.
نتیجه‌گیری: نتایج بدست آمده نشان داد که امکان اجراء و تداوم استقرار روش هزینه‌یابی مبتنی بر فعالیت در بخش درمان سازمان تأمین اجتماعی استان بوشهر وجود دارد.

کلیدواژه‌ها


عنوان مقاله [English]

The Feasibility of Implementing Activity-Based Costing Method in Social Security Organization (A Case Study: The Care Department of Social Security Organization in Bushehr Province)

نویسندگان [English]

  • M. Rezaie 1
  • M. Bahreinizadeh 2
  • A. Zamani 3
1 Assistant Professorof Accounting, Persian Gulf University
2 Associate Professor of Business Management, Persian Gulf University
3 M. A. in Industrial Management, Islamic Azad University, Science and Research Branch, Kerman
چکیده [English]

Introduction: Implementing Activity-Based Costing method leads to identify the cost price of services and products more accurately; however, implementing this costing method encounters with some challenges in practice because of the complexities and impositions of high expense to the organization in the implementation stage. Therefore, conducting the feasibility researches in this regard is an inevitable necessity. In this research, the feasibility of implementing Activity-Based Costing method in the care department of Bushehr Social Security Organization has been studied.
Method: The current research is a descriptive survey. In order to collect the data of the research, a questionnaire has been used, and the responders included the accountants and the supervisors of the care department of Social Security Organization of Bushehr province. The questionnaire contained 42 questions to test the hypotheses of the research. The data of the research have been analyzed through SPSS Software Version 21 and by using T-test.  
Results: Regarding the organizational and behavioral, technical, economic, and individual factors, there is a possibility of applying Activity-Based Costing method in the care department of Social Security Organization of Bushehr province, but the influence of the regulatory factors as a key factor in the implementation of this costing method was not approved.
Conclusion: The attained results showed that there is a possibility of implementation and persistence of Activity-Based Costing method in the care department of Social Security Organization of Bushehr province.

کلیدواژه‌ها [English]

  • Activity-Based Costing Method
  • Bushehr Social Security Organization
  • Economic Factors
  • Organizational Factors
  • Technical Factors
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