Identification and Prioritization of the Factors Affecting the Implementation of Activity-Based Costing with Analytic Hierarchy Process: Qaemshahr Municipality Case Study

Seyedeh Shayesteh Varadi, Abbas Taghavi


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.

Anahtar Kelimeler

Activity-Based Costing (ABC) system, Ttechnical factors, Individual factors, Environmental factors, Organizational factors, Qaemshahr Municipality.

Tam Metin:

PDF (English)


Abdul Majid, J. & Sulaiman, M. (2008). Implementation of Activity Based Costing in Malaysia: A Case Study of Two Companies. Asian Review of Accounting, 16(1): 39-55.

Afzali, Hossein (2012). Cost Accounting System Deployment by Using the Costing Method Based on the Activity on Government Agencies. Economic Journal–Bimonthly, Issues and Economic Policy, November & December, 9-10: 93-106.

Carli, Giacomo & Canavari, Maurizio (2013). Introducing Direct Costing and Activity based Costing in a Farm Management System: A Conceptual Model. 6th International Conference on Information and Communication Technologies in Agriculture, Food and Environment (HAICTA 2013). Procedia Technology, 8: 397–405.

Chen, Z. & Wang, L. (2007). A Generic Activity-Dictionary Based Method for Product Costing in Mass Customization. Journal of Manufacturing Technology Management, 18(6): 678-700.

Cokins, Gary (2001). Activity Based Cost Management: An Executive’s Guide. New York: Wiley.

Ghayebi, Jalil & Lali, Sarabi Amir (2015). Examines the Impact of Costing based on Activity in the Determination and Analysis Breakeven of Companies Listed in the Tehran Stock Exchange. International Conference on Management and Human Sciences, UAE-Dubai, Vieira Capital Thinker Institute of Directors.

Kaplan, Robert S. (1984). Yesterday's Accounting Undermines Production. Harvard Business Review, July-August, 62(4): 95-101.

Khozein, Ali. (2009). The Factors Effective in a Succeed Implementing Activity Based Costing and Management. International Conference on Information Management and Engineering, 3-5 April, Kuala Lumpour, Malaysia.

Lievens, Y.; Van Den Bogaert, W. & Kesteloot, K. (2003). Activity Based Costing: A Practical Model for Cost Calculation in Radiotherapy. International Journal of Radiation Oncology, Biology, Physics, 57(2): 522–35.

Raheleh, Nazarian (2015). Examined the Effect of Costing Based on Activity in Decision Making Policy (Case Study of Kerman Barez Tire Industry Complex). International Conference on Management Economics and Social Sciences, Spain.

Rios Manríquez, Martha; Clara Muñoz Colomina & Lourdes Rodríguez-Vilariño (2014). Is the Activity Based Costing System a Viable Instrument for Small and Medium Enterprises? The Case of Mexico. Estudios Gerenciales, 30(132): 220-232.

Ross, T. (2004). Analyzing Health Care Operations Using ABC. Journal of Health Care Finance, 30(3): 1–20.

Sepehri, Ebrahim (2015). Examine the Applicability Costing Systems Based on Activity (ABC) in Pearl Petroleum Company. Fourth National Conference on Management and Accounting, Tehran: Institute of Narkish Information.

Talebnia, Ghodratollah,; Khozein, Ali & Dankoub, Morteza (2012). The Priority of Effective Factors in the Implementation of Costing System Based on Activity by Using the Analytic Hierarchy Process: Case Studies of Companies Listed on Tehran Stock Exchange Group of Chemical Products. Journal of Accounting and Auditing, 4(13): 78-95.



  • Şu halde refbacks yoktur.

Telif Hakkı (c) 2017 Journal of History Culture and Art Research

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.