Study of identifying barriers to the optimal establishment of activity-based pricing systems in listed companies

The aim of this study was to investigate and identify the barriers to the optimal establishment of activity-based pricing systems in listed companies. The research method used is exploratory, which is a cross-sectional research in terms of time. A questionnaire was used to collect information. The statistical population of this study is all financial managers of companies active in Tehran Stock Exchange. Simple random sampling was used in this study and the sample size was determined using Cochran's formula equal to 241. In this regard, for more validity, 260 questionnaires were distributed among the subjects and out of this number, 242 complete questionnaires were collected. To test the research questions, statistical methods of parametric t-test (one sample) and non-parametric Qp test (intermediate test) were used using SPSS-22 statistical software. The results of statistical analysis of these 242 questionnaires showed that in general it is possible to implement a cost-based costing system in Tehran Stock Exchange companies and this system to make decisions and increase profitability. Companies are profitable.