• barriers of implementing target-oriented costing in hospital of tabriz

    نویسندگان :
    جزئیات بیشتر مقاله
    • تاریخ ارائه: 1400/08/01
    • تاریخ انتشار در تی پی بین: 1400/08/01
    • تعداد بازدید: 576
    • تعداد پرسش و پاسخ ها: 0
    • شماره تماس ژورنال: 989221924606

    barriers of implementing target-oriented costing in hospital of tabriz

    purpose-based costing is a modern evaluation technique used to advance organizations and companies. however, iran has not utilized the technique yet. thus, the present study aims to investigate factors affecting costing systems based on purpose in hospitals of tabriz in northwestern iran. the statistical population of the study included all staff members working in the financial section of hospitals in tabriz from among which 64 subjects responding to the questionnaires were selected as statistical sample. the questionnaires were of two parts. in the first part, effective factors including organizational, human and  environmental factors were investigated. in the second part, barriers of operating the costing system including technical, behavioral and cultural barriers were identified. this study is a survey type in which non-parametric t test was used to assess research hypotheses. results from the study revealed that organizational, human and environmental factors affect successful implementation of purpose-based costing system and technical, behavioral and cultural barriers do not affect its implementation.

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