1
Assistant Professor of Accounting Islamic Azad University Urmia
2
PhD. Student in Accounting
3
PhD. Student Accounting, Lecturer Department of Accounting Payam Noor University
Abstract
Notice to factor of planning and determine purposes of organization with of notice to factor of costing in practice is impossible. Access to organization`s planning and purposes and process’s isn`t alone organization’s productivity revenue. Time - driven activity based costing system is a process of costing for allocation resources of organization right to products and services. Purpose of this research is study of obstacles utilize TDABC in Ardabil producing industries For financial annual 2014. Data were collected intermediation LIKERT SCALE questionnaire. Research hypotheses were test by t-test for rejection or confirmation Friedman test for ranking. Results indicated that don`t existence cultural in management is obstacle for settlement this system. And other hypotheses, don`t know what new technique , don`t time study for produces, don`t suitable data system, to come down payment right of productivity didn’t were confirmation
Bahri sabet, J. , Alipour, S. and Rabiei, K. (2014). Study of Obstacles Utilize TDABC in Ardabil-Iran Producing Industries. New Researches on Accounting, 2(5), 89-105.
MLA
Bahri sabet, J. , , Alipour, S. , and Rabiei, K. . "Study of Obstacles Utilize TDABC in Ardabil-Iran Producing Industries", New Researches on Accounting, 2, 5, 2014, 89-105.
HARVARD
Bahri sabet, J., Alipour, S., Rabiei, K. (2014). 'Study of Obstacles Utilize TDABC in Ardabil-Iran Producing Industries', New Researches on Accounting, 2(5), pp. 89-105.
CHICAGO
J. Bahri sabet , S. Alipour and K. Rabiei, "Study of Obstacles Utilize TDABC in Ardabil-Iran Producing Industries," New Researches on Accounting, 2 5 (2014): 89-105,
VANCOUVER
Bahri sabet, J., Alipour, S., Rabiei, K. Study of Obstacles Utilize TDABC in Ardabil-Iran Producing Industries. New Researches on Accounting, 2014; 2(5): 89-105.