Prioritizing the influential factors on third generation of performance focused activity based costing (PFABC)؛ (case study of Namazi Hospital of Shiraz City)

This article Prioritizing the influential factors on third generation of performance focused activity based costing (PFABC)؛ )case study of Namazi Hospital of Shiraz City(For this purpose, using a hierarchical analysis technique based on the paired comparison method and the decision tree and the non-quantitative table, the factors influencing the relationship between the third generation of costing based on pragmatic activity (PFABC) were identified. The statistical population of the present study was experts and financial experts working in Namazi Hospital of Shiraz. The research findings indicate that the economic index has the most effect on the relationship between the third generation of costing based on pragmatic activity (PFABC) and organizational index. The least effect on the relationship between the third generation of pragmatic activity based on pragmatic activity (PFABC) and the hierarchical analysis technique AHP). In other words, among the economic indexes, the structure of existing costs, from the organizational index, the system's modernity and the technical index; considering the actual resources used by each activity as the most effective factor with the third generation activity-based costing Pragmatic (PFABC) has a direct relationship.