بررسي سيرتحول رويكردهاي هزينه يابي و بودجه بندي عملياتي درفضاي كسب و كارصنعتي

Surveyin Costing Approach & Operating Budgeting Development Trend in Business

During the last 100 years, we have seen a significant shift in the business environment, before 1950 In the all industries there was no competition. After 1950 we have seen an increasing competitive environment due to the introduction of new manufacturing and information technologies, the focus on the customer and the growth of worldwide markets, cost accounting and management techniques and approaches were influenced by that shift . many new techniques and approaches such as Zero-base budgeting, Management by objectives, Activity Based Management (ABM), Activity Based Budgeting (ABB), Strategic Management Accounting (SMA) were introduced. For developing a conceptual framework for costing and budgeting in iran we must get more attention to environmental conditions. Our industries must have competitions with global companies so using value based approaches is an essential and important action.