Ranking the Criteria of ABC Implementing and Lunching by Using AHP In Case of Listed Companies in Tehran Stock Exchange Market- Petrochemical Companies

In this paper, the researchers examined and ranked the effect of different criteria in succeeding lunching and implementing activity based costing system in Cases of Listed Companies in Tehran Stock Exchange Market- Petrochemical Companies. The analytical hierarchy process (AHP) as an approach of multiple attribute decision making were used. First of all the researchers classified the four criteria such as organizational, environmental, individual (users) and technical criteria and ranked them. Then according to the previous researches we found and ranked the sub criteria. According to the results the researchers found that the organizational criteria were the most important and then environmental, individual (users) and technical criteria were in the next rank. In general, to know the failure reasons for implementing activity base costing systems will lead to decrease and minimize the failure possibility. Such reasons can be predicted before and when they are ignored the new system will be failed. Being aware of the failure reasons we can find the solution to remove the problems and we can pose new approaches to achieve success. Therefore in such condition, organization can enjoy advantages of ABM systems and finally increase its value.