Abstract
The aim of the research is to identify and prioritize the factors affecting the successful implementation of Activity-Based Costing (ABC) system in Qaemshahr Municipality so that we can learn about the factors affecting the deployment of the ABC system in the organization under study. The present study is applied and descriptive-analytical (non-experimental) in terms of the objective and methodology, respectively. Statistical population of the study includes 35 managers, deputies and experts in finance and accounting department of Qaemshahr Municipality in 2016. The required data were collected using a validated questionnaire based on conceptual models; and the data were analyzed through Expert Choice and Topsis software. Research findings about the research questions show that from the perspective of managers, deputies and experts in finance and accounting department of Qaemshahr Municipality, parameters of: 1. Technical factors with the final weight vector of 0.389, 2. Individual factors with the final weight vector of 0.277, 3. Environmental factors with the final weight vector of 0.173, and 4. Organizational factors with the final weight vector of 0.161, are respectively the most important factors in the successful implementation and deployment of ABC system in Qaemshahr Municipality.
Highlights
In recent years, public sector organizations have faced increasing pressure to improve their efficiency and effectiveness
7.1 Results of AHP technique to prioritize the main components This section expresses the results of the AHP technique implementation to rank the factors affecting the successful implementation of Activity-Based Costing (ABC) system in Qaemshahr Municipality
This section expresses the results of the implementation of Topsis technique for ranking subfactors affecting the successful implementation of Activity-Based Costing (ABC) system in Qaemshahr municipality
Summary
Public sector organizations have faced increasing pressure to improve their efficiency and effectiveness. Some of these benefits include cost reduction targets, performance measurement, decision-making guide, and helping budgeting. (Kaplan, 1984) One of the new systems of costing whose various applications are expanding in service activities day by day is called Activity-Based Costing (ABC) system. Using appropriate methods, this system calculates the effects of changes in activities, complexities, diversity and the particular characteristics of each activity (Ross 2004, Lievens et al 2003). According to the contents expressed about the importance of Activity-Based Costing system in public organizations for accountability and transparency of financial activities, this study seeks to identify and prioritize the factors affecting the deployment of ABC in Qaemshahr Municipality
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