مجله حسابداری مدیریت
پیش شماره 3 (بهار 1388)

In this paper we introduce software costing and some methods for that. Then, we try to criticize these methods and explore the advantages and disadvantages of them. For more understanding, in this paper one of the most popular methods- COCOMOwill be discussed. For this reason we apply the case of Hamkaran-System- one of Iranian leaders in this issue.

In every country economic relative, financial institutions contain serious and very important role and with increasing the competitions in traditional activities, complexity of transactions and financial markets growing, every day financial and credit institutions have a fresh aspects. This institutions constantly attempt with the aim of implementation of polices in proportion by market demand as well as diversify its services and improving that, apportion a more share of market demand for its. These two strategies within their substance require for strategic evolution in technology of serve and value creation for clientele. One of topics that discuss in this case, employ of appropriate along with accuracy determination method of products cost. In fact, in currently universal competition also changes, the accomplishment of three vital factors such as quality, time(function) and cost (triangle survival elements) for going concern of all the institutions be assurance. In this article, we attempt to discuss one of the most significant elements of this triangle that is cost of money within country banking network. By consider the amount and quantity of transactions than other institutions within single monetary institution, the importance of determination of this price into one scientific and precision way is more essential. consequently, during this study by represent the approach of cost calculate in country banking system and complete appraisal of all that aspects concerning its agreement with Islamic banking rules, legal, scientific and survey the consequence of different methods that used for determination of this price, we try that choose and represent proper model for determination of money cost. For examining of presented model through using financial and operational information of west Azerbaijan province Mehr institute, cost of money compute and analyzed. The result of this study explanatory as follows: a. To prevent within any deviation as well as to obtain proper financial reports, in particular Islamic banking principal compliance, necessarily, determination base for the price of financial and credit services into financial and credit institutions and banks, must be present upon the cost. b. Present existing methods don’t proper to cost determination and the most excellent technique of cost determination for banks, financial and credit institutions, include make use of Activity Based Costing (ABC) technique.

These days Internet, E-Commerce and Information systems play a major role in enterprises. If enterprises are not equipped with suitable Information Systems, they will not be able to participate in the world competitive markets and survive in them. Hence the REA information system is known as the one that has this ability, while this model can be used in setting standards for data transmission between enterprises, it is widely used in teaching accounting information systems as well. There are seven hypotheses in this research, six of which were about hurdle that cause not to identify REA in Iran. Seven hypotheses were put forth in this research, in six of which six different causes for REA's lack of identification were discussed: ∗ lack of sufficient scientific sources for introducing the REA ∗ not using REA in teaching AIS ∗ sufficing to existing information systems ∗ lack of attention to integrated information systems ∗ not using Internet to do trades ∗ lack of attention to the supply chain in enterprises. In the seventh hypothesis; however, using the REA pattern in teaching AIS was discussed for a better understanding of the students. The research was done between university professors, auditors and financial managers of different companies. The questions in the questionnaire included five choices and they were measured by Likert scale. SPSS, version 14, was used to analyze the statistics and the analysis of these datahas been done through the nonparametric chi square (χ 2 ), t-student and Fridman krelated tests. During the analysis of the data, six of the hypotheses were approved. Only "lack of attention to integrated information systems" was not accepted as a cause for lack of identification. It is hope, that this research will trigger such discussions and studies in academic assemblies as well as professional associations.

This research investigates the role of some corporate governance indices on firm performance in Iranian Firm. In this paper, we use board independence and board leadership as corporate governance indices and ROA, ROE, and EPS as firm performance surrogates. Data from Tehran Stock Exchange (TSE) companies for the 2002-2006 financial years were used to test this hypothesis. We find no relation between leadership structure and Iranian firms’ performance. Likewise, board independence does not promote Iranian firms’ performance. Besides, both leadership structure and board independence together do not impact the performance of Iranian firms. Our examinations show the duality problem in 76 percent of sample firms. And, about 60 percent of directors on the board are non-executive.

This study analyzes the impact of accounting conservatism on decision usefulness. The hypothesis of the study were tested by making use of the mixed data of the corporations accepted into the Securities Market from years 1381 to 1386. The findings of the study show that accounting conservatism has no decision usefulness in the Iranian Securities Market. In other words, against the given theory in the shared conceptual framework, there were not observed any relations between conservatism and decision usefulness in Iran. It is possible that this issue is affected by the inefficiency of the Iranian market, which is dependent on some information other than the accounting and financial information, and is less affected by the financial and accounting information.

Organizations have been formed in a complicated political, economical, social and technical environment. Their development is by very nature dependant on achieving their goals & approaches. Creating & protecting their competitive advantage in such an environment in national and international levels has been introduced as a component effective in an organization’s survival & continual. Nowadays, the customers demand their services and essential Goods in their lowest price, fast delivering and best quality. Due to the existence of various products and suppliers. The organizations managers have been trying to achieve these goals i.e reducing cost of goods & services, improving quality and their fast delivering in interaction with customers value. considering the environment condition dominant on economic institution. Managing & balance-making among 3-above mentioned factors is on of the most controversial issues in strategic management. It has been introduced as a key factor to continue its activities in business. On the other hand, the recent changes i.e laissez-faire, flourishing of stock exchange and changing the interest-rate to the balanced-rate are example to make different issues posed in cost management significant. Since any measure to reduce cost of goods production and services can directly have an impact on stock price in stock exchange. The main aim of this study is to state cost management & its modern techniques focusing on target costing, quality costing, their roles in making competitive advantage & organization against being effective from competitors in business.