Study And Development of Governmental Services Cost Price Accounting Model in Iran

The transition to the international methodology of cost accounting and statistics has exclude "non production sector" concept, which has been continously applied in the service sector in the practice of Islamic Republic of Iran. During recent years, the service sector has continued to be one of the most developing sectors of the world economy. In most developing countries, as a consequence of restrictions on activities, the private sector is not built on firm grounds and therefore, does not function effectively. On the other hand, the public sector holds a major portion of the economic activities and takes a big part in produceing goods and providing services at a single-rate price: mostly determined by the legal and supervisory authorities. As a result of this practice, in our country, there have been continously raising difference between the final cost of the production and price of goods (service). There are factors affecting to that, among them lack of a suitable system for calculating the final cost and lack of information transparency related to the quality of products are of importance. The research is an applied study in the field of industrial (cost) accounting. It focuses on evaluating the effectiveness of the cost accounting systems and its development in companies with 51% or more state shareholding. As information source, the library study and service of the statistical center of Iran has been used, along with the accounting records of the organizations under study and the state budget data. For collecting empirical data, a set of questionnaire with 30 questions has been used. Different public organizations have been chosen, out of which 100 different professionals were participated in the survey. The questionnaire results then were analyzed to reach a conclusion and make recommendations. In addition, there is also a description of limitations to the study. [Nasrollah Janafzaei, Gholam Hossein Khorshidi. Taxonomic Study And Development of Governmental-Services Cost Price Accounting Model in Iran. Life Sci J 2012;9(4):2672-2684] (ISSN:1097-8135). http://www.lifesciencesite.com. 396