The Relationship between Lean Services benefits, Activity basic costing benefits and Business Strategies and their Impact on the Performance of the Gas Companies from the view of the accounting staff

The purpose of the present study was to investigate the relationship between lean services and Activity-based Costing benefits and their effects on the performance of Gas Company in view of its accounting staff. The independent variables of this study were lean service benefits and costing benefits; and the dependent variable was the performance of the company all of which were measured through a questionnaire taken from Hadid (2014). This descriptive-correlational survey was applied with regard to purpose. Regression analyses were used to investigate the effect of independent variables on the dependent variable.The population of this study was 122 accounting personnel of regional gas companies of Yazd, Kerman, Isfahan, Hormozgan and Chaharmahal and Bakhtiari Provinces. Using Cochran s Formula, the sample size was determined as 89. The participants were randomly selected and in order to prevent sample reduction, the questionnaires were distributed among 120 participants. Finally, one hundred and ten usable questionnaires were collected and the data were tested. The findings of the study showed that there is a correlation between technical methods of lean services and financial performance; and also between application of Activity-based Costing and application of technical methods of lean services. Finally, it is suggested that the implementation of Activity-based Costing leads to increased usage of methods of lean service.

کلیدواژه ها:

Lean Services benefits ، Activity basic costing benefits ، Business Strategies ، Performance of the Gas Companies