پیاده سازی نظام بهایابی بر مبنای فعالیت عمل گرا با رویکرد فازی در پیمان های بلندمدت ساخت (مقاله علمی وزارت علوم)
درجه علمی: نشریه علمی (وزارت علوم)
آرشیو
چکیده
هدف: این پژوهش نحوه به کارگیری هزینه یابی بر مبنای فعالیت عمل گرا و الگوی فازی آن را معرفی و برای محاسبه درآمد و بهای تمام شده پیمان های بلندمدت ساخت استفاده می نماید سپس، به مقایسه اطلاعات آن ها با نظام بهایابی سنتی به صورت تجربی می پردازد. روش: در این پژوهش دو نظام بهایابی بر مبنای فعالیت عمل گرا و نوع فازی آن در یک پروژه بلندمدت ساختمانی پیاده سازی و با اطلاعات نظام بهایابی سنتی مقایسه شد. نه فرضیه پژوهش به مقایسه روش های محاسبه درآمد، بهای تمام شده و سود پرداخته اند. اطلاعات جمع آوری شده با استفاده از آزمون های آماری سنجیده شد. یافته ها: نتایج نشان داد تفاوت معنا داری بین بهای تمام شده و سود پیمان بلندمدت به روش هزینه یابی سنتی و روش هزینه یابی بر مبنای فعالیت عمل گرا و نوع فازی آن وجود دارد؛ اما بین بهای تمام شده و سود پیمان بلندمدت به روش هزینه یابی بر مبنای فعالیت عمل گرا و هزینه یابی بر مبنای فعالیت عمل گرای فازی، به دلیل دقیق بودن داده ها در صنعت ساخت و ساز تفاوت معنا داری وجود ندارد. همچنین، درباره شناسایی درآمد در تمام روش ها تفاوت معناداری وجود ندارد. نتیجه گیری: نظام بهایابی بر مبنای فعالیت عمل گرای فازی به مراتب بهتر از نظام بهایابی سنتی برای شناسایی و کنترل انحرافات هزینه های پروژه های عمرانی عمل می کند. همچنین، به عنوان یک نظام کنترل پروژه در اختیار مدیران قرار می گیرد.Implementation of Performance Focused-Activity Based Costing System via Fuzzy Logic Approach in Long-Term Construction Contracts
Objective: The current study aims to introduce and compare the application of the Performance Focused Activity Based Costing system (PFABC) and the Fuzzy Performance Focused Activity Based Costing (FPFABC) in calculating revenues, costs, and managerial decisions for long-term construction contracts as well as comparing them with the traditional costing system through empirical analysis.Method: The present research is categorized as applied, developmental, and a case study based on the Isfahan Housing Foundation using financial data. Following the model proposed by Namazi (2009), two systems, namely PFABC and its Fuzzy version, were implemented and compared on a long-term construction project in Bonyad Maskan Isfahan, using information from the traditional costing system. Nine hypotheses were postulated to compare revenue, cost, estimated remaining costs, efficiency, effectiveness, productivity, and variances in one of the largest long-term construction contracts. Field and library research methods were employed to gather the required data collected in 2022. To test the research hypotheses the normality of the data in each method was checked using the Shapiro-Wilk test. Then, based on whether the data is normal or not. Each method used a parametric dependent t-test (paired t) and a non-parametric Kruskal-Wallis test. Hypotheses data were analyzed with SPSS 27 software. Utilizing the practical PFABC system, this study calculates revenue, cost, estimated remaining costs, efficiency, effectiveness, productivity, and variances in one of the largest long-term construction contracts.Results: The study showed a significant difference between total costs and profit in long-term contracts calculated using the traditional costing system and the PFABC approach. Furthermore, a significant difference was found between total cost and profit calculated using the traditional costing system and the FPFABC. However, due to the accuracy of the data in the construction industry, there was no significant difference between costs and profits calculated using the PFABC approach and the FPFABC. Additionally, no significant differences were observed among the methods in terms of revenue identification. The lack of significance in revenue calculation can be attributed to the fixed amount of contracts and the use of the percentage of work in progress according to accounting standards in long-term contracts. In this hypothesis, the lack of significance may be due to the similarity in cost estimation and the use of the percentage of work in progress, which did not differ between the traditional and FPFABC systems. The results indicate that the Fuzzy PFABC system is an integrated costing system that not only holds practical applicability for implementation and execution within the accounting standards of long-term construction contracts but also constitutes an essential component thereof. The study finds that the fuzzy model of the FPFABC system increases the accuracy of calculations, especially in conditions of uncertainty of the cost of each activity. These findings posit great impacts on the practice and the theoretical basis of the PFABC systems.Using the PFABC-Focused fuzzy system can improve the financial management of long-term construction projects. The study recommends that contractor companies implement the PFABC-Focused fuzzy system in the standard accounting of long-term construction projects and that contractor companies provide training for financial managers to use the system effectively. Also, the identified price and volume deviations are analyzed to improve the existing conditions.Conclusion: The practical PFABC system is one of the modern costing methods employed in civil engineering projects to identify and control cost variances and estimate remaining costs. The results demonstrate the limitations of the traditional costing system in recognizing distortions in prices, quantities, efficiency calculations, effectiveness, productivity, and unused capacity. It provides valuable information for managerial decision-making. The PFABC system provides a significantly better way of identifying and controlling cost variances in civil engineering projects than the traditional costing system. It enables managers to quickly implement changes in volume and rate and make decisions accordingly. Additionally, the fuzzy methods used in the FPFABC system allow for predicting future uncertainties in activity rates based on expert opinions and experiences, providing advantages over employer-driven payment methods. The PFABC system serves not only as a project control system but also as a cost management tool, enabling the analysis of purchase prices, correction of excessive consumption claims, and efficiency, effectiveness, and productivity comparisons. In uncertain conditions, the fuzzy system utilizes expert opinions and experiences to improve current cost calculations and future cost estimates in long-term contracts. Ultimately, this system enhances strategic and competitive capabilities, estimation of remaining costs, calculation of revenues, determination of actual labor in progress, facilitation of audits, and adjustment of contracts as employers require.
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