Analysis of life cycle stages and implementation of product life cycle costing in Hormozgan Gas Company
- سال انتشار: 1403
- محل انتشار: مجله بین المللی مالی و حسابداری مدیریت، دوره: 9، شماره: 33
- کد COI اختصاصی: JR_IJFMA-9-33_011
- زبان مقاله: انگلیسی
- تعداد مشاهده: 98
نویسندگان
Department of Accounting, Faculty of management economics and accounting, University of Hormozgan, Bandar Abbas, Iran
Faculty of Qeshm International Branch Campus,Gheshm branch, Islamic Azad University, Qeshm, Iran
Department of Accounting, Gheshm Branch, Islamic Azad University, Gheshm, Iran
Department of Accounting, Faculty of management and economics, Shahid Bahonar University of Kerman, kerman, Iran
Department of Accounting, Faculty of management, economics and Accounting, University of Hormozgan, BandarAbbas, Iran
چکیده
The present study first seeks to study and analyze the different stages of the life cycle in the Hormozgan Gas Company and then implements costing based on product life cycle of the company. The data in the present study are extracted from financial statements and interviews with financial, technical, safety and health experts. The present study is an applied study and a case study that has been done for the years ۲۰۱۲ to ۲۰۲۰. The results of research based on Di Angelo method show that the company is in a decline stage and should take urgent measures to increase sales of its product or look for an alternative product. Examination of the life cycle by Dickinson method showed that the company is in the stage of maturity and will soon enter the stage of decline, so the managers of the company should seek to increase cash flows. Also, the calculation of the cost of life of the product showed that the mentioned cost is significantly different from the cost based on accounting standards, to the extent that in ۲۰۲۰, the application of the mentioned costing in income statement reduces the gross profit by ۲۵%.کلیدواژه ها
Life Cycle, Costing, Dickinson methodاطلاعات بیشتر در مورد COI
COI مخفف عبارت CIVILICA Object Identifier به معنی شناسه سیویلیکا برای اسناد است. COI کدی است که مطابق محل انتشار، به مقالات کنفرانسها و ژورنالهای داخل کشور به هنگام نمایه سازی بر روی پایگاه استنادی سیویلیکا اختصاص می یابد.
کد COI به مفهوم کد ملی اسناد نمایه شده در سیویلیکا است و کدی یکتا و ثابت است و به همین دلیل همواره قابلیت استناد و پیگیری دارد.