اقتصاد و برنامه ریزی شهری

اقتصاد و برنامه ریزی شهری

طراحی مدل بها‌یابی بر مبنای فعالیت در سازمان ساماندهی مشاغل شهری و فرآورده‌های کشاورزی شهرداری مشهد

نوع مقاله : مقاله پژوهشی

نویسندگان
1 دانشیار، گروه حسابداری، دانشگاه فردوسی مشهد، ایران
2 دانشجوی دورۀ دکتری، گروه حسابداری، دانشگاه فردوسی مشهد، ایران
3 دکتری مدیریت، دانشگاه تهران، معاون ادارۀ کل امور مجامع و حسابرسی داخلی شهرداری مشهد، ایران
4 کارشناس ارشد صنایع، رئیس ادارۀ امور مجامع شهرداری مشهد، ایران
چکیده
یکی از الزامات اساسی تصمیم‌گیری‌های مدیریتی، کنترل هزینه‌ها و ارتقای شفافیت مالی، محاسبۀ دقیق بهای تمام‌شدۀ خدمات است. سازمان ساماندهی مشاغل شهری و فرآورده‌های کشاورزی شهرداری مشهد به دلیل تنوع خدمات و تفاوت ماهیت فعالیت‌ها در بازارهای دائم، موقت و سیار، دارای ساختار هزینه‌ای پیچیده‌ای است که نظام‌های سنتی بهایابی در آن اطلاعات دقیق و قابل‌ اتکا ارائه نمی‌کنند. از این‌رو، پژوهش حاضر با هدف طراحی مدل بهایابی بر مبنای فعالیت در این سازمان انجام شد. داده‌های پژوهش از طریق بررسی اسناد و گزارش‌های مالی، مصاحبه‌های نیمه‌ساختاریافته با مدیران و صاحبان فرایندها و اطلاعات مالی سال ۱۴۰۴ گردآوری شد. فعالیت‌های سازمان در قالب ۱۳ فعالیت اصلی و ۲۲ فعالیت پشتیبانی شناسایی و طبقه‌بندی شدند. سپس، هزینۀ منابع با استفاده از محرک‌های مناسب به فعالیت‌ها تخصیص یافت و هزینۀ فعالیت‌های پشتیبانی از طریق روش تسهیم متقابل به هم و سپس، به فعالیت‌های اصلی منتقل شد. در نهایت، بهای تمام‌شدۀ خدمات بر اساس میزان مصرف فعالیت‌ها محاسبه و مدل بهایابی بر مبنای فعالیت تدوین شد. یافته‌ها نشان داد مدل پیشنهادی با تخصیص دقیق‌تر هزینه‌های غیرمستقیم، برآورد واقع‌بینانه‌تری از بهای تمام‌شدۀ خدمات ارائه می‌کند. همچنین، مقایسۀ دو بازار موقت و دو بازار دائم منتخب نشان داد روش سنتی به دلیل تخصیص یکنواخت هزینه‌ها با انحراف در برآورد هزینه‌ها همراه است، در حالی ‌که مدل بهایابی بر مبنای فعالیت، هزینه‌ها را متناسب با مصرف واقعی فعالیت‌ها تخصیص می‌دهد و اطلاعات دقیق‌تری برای تصمیم‌گیری‌های مدیریتی فراهم می‌کند.
کلیدواژه‌ها
موضوعات

عنوان مقاله English

Designing an activity-based costing model for the Urban Jobs and Agricultural Products Organization of Mashhad Municipality

نویسندگان English

Mohammad Hossein Vadiei 1
Simin Poursasan 2
Mohammad Mehdi Qomian 3
Jamshid Qomdoost­ 4
1 Associate Professor, Department of Accounting, Ferdowsi University of Mashhad, Mashhad, Iran
2 Ph.D. Student, Department of Accounting, Ferdowsi University of Mashhad, Mashhad, Iran
3 Ph.D. in Management, University of Tehran; Deputy Director, General Directorate of Assembly Affairs and Internal Audit, Mashhad Municipality, Mashhad, Iran
4 M.Sc. in Industrial Engineering; Head of the Directorate of Assembly Affairs, Mashhad Municipality, Mashhad, Iran
چکیده English

One of the fundamental requirements for managerial decision-making, cost control, and enhancing financial transparency is the accurate calculation of service costs. Due to the diversity of services and the varying nature of activities across permanent, temporary, and mobile markets, the Urban Jobs and Agricultural Products Organization of Mashhad Municipality has a complex cost structure, for which traditional costing systems often can not provide accurate and reliable cost information. Therefore, this study was conducted to design an activity-based costing (ABC) model for this organization. Research data were collected through the review of financial documents and reports, semi-structured interviews with managers and process owners, and financial information for the fiscal year 2025. The organization’s activities were identified and classified into 13 main activities and 22 support activities. Resource costs were then allocated to activities using appropriate cost drivers, and the costs of support activities were first allocated to one another using the reciprocal allocation method and subsequently assigned to the main activities. Finally, service costs were calculated based on the activity consumption level, and an activity-based costing model was developed. The findings showed that the proposed model provides a more realistic estimation of service costs by allocating indirect costs more accurately. Furthermore, a comparison of two selected temporary markets and two selected permanent markets revealed that the traditional costing method results in distorted cost estimates due to the uniform allocation of costs, whereas the activity-based costing model allocates costs according to the actual consumption of activities and provides more accurate information for managerial decision-making.

کلیدواژه‌ها English

Activity-based costing (ABC)
financial transparency
Urban Jobs and Agricultural Products Organization of Mashhad Municipality
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دوره 7، شماره 11
بهمن 1405
صفحه 106-124

  • تاریخ دریافت 26 اردیبهشت 1405
  • تاریخ بازنگری 03 تیر 1405
  • تاریخ پذیرش 03 تیر 1405