شناسایی و سطح بندی امکان سنجی پذیرش سیستم هزینه یابی هدف در صنعت پتروشیمی (مقاله علمی وزارت علوم)
درجه علمی: نشریه علمی (وزارت علوم)
آرشیو
چکیده
Identifying and Leveling the the feasibility of adopting the Target Costing System in the Petrochemical Industry
Cost accounting and cost management systems serve as critical foundations for decision-making across various accounting and management domains. The target costing system is an active and interactive approach to profitability planning and enterprise cost management. It facilitates the successful development of products and services while considering market conditions and financial returns. This study aims to identify and assess the feasibility of adopting the target costing system within the petrochemical industry. A mixed research method was employed, involving literature review and semi-structured interviews with experts to identify the components of target costing. The interviews were subjected to three coding methods: open coding, axial coding, and selective coding. Subsequently, 17 components were identified. In the quantitative phase, a structural-interpretive model was constructed using the Interpretive Structural Modeling (ISM) technique to evaluate the feasibility of implementing the target costing system in the petrochemical industry. Additionally, the MICMAC analysis was utilized to determine the position of the identified components based on their influence and dependence. The findings indicate that the structural interpretation model for Jam Petrochemical Company can be presented in six levels, with the primary level pertaining to the company's culture and social responsibility. Other identified components include total cost management, economic improvement, benchmarking, agility, customer satisfaction, continuous resource allocation, multi-cycle approach, accuracy of analysis, target costing life cycle, consideration of information uncertainty, indirect cost considerations, long-term profitability, and sustainable development. The MICMAC analysis reveals that Jam Petrochemical's target costing system is characterized as an unstable system, falling within the two-dimensional, influential, independent, and regulatory variables group.
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