پديد آورنده :
آشوري زاده، امير
عنوان :
محاسبه بهاي تمام شده محصولات و خدمات با استفاده از هزينه يابي بر مبناي فعاليت : مطالعه موردي واحد اكسيژن شركت فولاد هرمزگان
مقطع تحصيلي :
كارشناسي ارشد
گرايش تحصيلي :
سيستم هاي اقتصادي اجتماعي
محل تحصيل :
اصفهان: دانشگاه صنعتي اصفهان، دانشكده مهندسي صنايع و سيستم ها
صفحه شمار :
شانزده،108ص.: مصور
استاد راهنما :
غلامعلي رئيسي اردلي
توصيفگر ها :
هزينه هاي توليدي , سربار ساخت , تخصيص , نرخ جذب سربار , محرك هزينه , ANP فازي , TOPSIS اصلاح شده فازي
تاريخ نمايه سازي :
1394/10/28
استاد داور :
بهروز ارباب شيراني، علي شاهنده
دانشكده :
مهندسي صنايع و سيستم ها
چكيده انگليسي :
109AbstractIn this thesis the cost of products and services utilizing Activity Based Costing ABC method is determined and implementated in oxygen unit of Hormozgan Steel Company ABC is one of the systems for determining the cost of products and services that providesbetter and more accurate information for experts One disadvantage of traditional costingsystem is that the biggest part of costs is considered as overhead costs and therefordistributed equally among the goods of company This problem can causes incorrectdecisions with ABC system costs of every activities is identifed and allocated to eachgoods or services and though decreases allocation of costs as overhead costs To determine the cost of products and services utilizing ABC method and implement it inoxygen unit of Hormozgan steel company financial statements and information werestudied from 20th march till 21st December of 2014 Center of main activities weredetermined and then these activities were incorporated logically Eventually 21 activitieswere identified serve as base of ABC system For determination using experts idea 5criterias were used to select the best cost drivers In the next step these criterias utilizing FANP method were weighted and for everyactivities the best cost drivers were selected utilizing corrected FTOPSIS Finallyaccording to this information the costs were allocated In implementation of this system in oxygen unit of Hormozgan steel company more than95 7 percent of all the costs were detected After correction cost of products in oxygen unit cost of steel products for one year was calculated The results showed a very significantdifference with perivious calculations The results of this research showed using ABC system can allocate overhead costs moreaccurate Furthermore ABC helps managers to make better decisions and helps companyto achieve more benefits Keywords Production costs Overhead cost Allocate Overhead absorption rate Activitybased costing cost driver FANP corrected FTOPSIS
استاد راهنما :
غلامعلي رئيسي اردلي
استاد داور :
بهروز ارباب شيراني، علي شاهنده
