The Feasibility of Implementing Activity-Based Costing Method in Social Security Organization (A Case Study: The Care Department of Social Security Organization in Bushehr Province)

Implementing Activity-Based Costing method leads to identify the cost price of services and products more accurately; however, implementing this costing method encounters with some challenges in practice because of the complexities and impositions of high expense to the organization in the implementation stage. Therefore, conducting the feasibility researches in this regard is an inevitable necessity. In this research, the feasibility of implementing Activity-Based Costing method in the care department of Bushehr Social Security Organization has been studied. The current research is a descriptive survey. In order to collect the data of the research, a questionnaire has been used, and the responders included the accountants and the supervisors of the care department of Social Security Organization of Bushehr province. The questionnaire contained 42 questions to test the hypotheses of the research. The data of the research have been analyzed through SPSS Software Version 21 and by using T-test. Regarding the organizational and behavioral, technical, economic, and individual factors, there is a possibility of applying Activity-Based Costing method in the care department of Social Security Organization of Bushehr province, but the influence of the regulatory factors as a key factor in the implementation of this costing method was not approved. The attained results showed that there is a possibility of implementation and persistence of Activity-Based Costing method in the care department of Social Security Organization of Bushehr province.