An Approach to cost management

Roya darabi (Ph.D)

Quick and impressive progress of technology along with increasing competition in the world markets , have made the management accounting to offer new solutions to financial managers for their decisions .On the other hand , the two above -mentioned effective potentialities technological progress and global competitions force the financial managers to come up with desired services for the benefit of customers , with the lowest possible end-price .Such customer requirement call for more requirements on supplying the managers 'needed information for the CMS .Supplying such information calls for an efficient system considering the economical competitive circumstances .

Many profit making organizations replace their traditional systems with CMS.In this system the cost for each activity is evaluated ,those costs without any added value are identified and the basis for their decrease and elimination is established

Emphasis on CMS would result in producing products and services with higher quality and lowest possible end - cost . In this case , the competition ability of profiting units will increase .In this article , efforts have been made to point out the recent progress in CMS , while explaining the system and presenting tools and techniques to the solution of internal and external problems of may organizations.

Examininig and clearing working capital management strategies infirms adapted in stock Exchange of Tehran

Fereidoon Rahnamaye Roodposhty (Ph.D)

Ali Kiaei . (student of Ph.D)

Quick change in technology and increasing global competition are burden some change for managers . Decision making is one of the management should choose an important field in decision making is working capital . Managers should choose an appropriate strategy to control and management of their working capital , according to internal and external factors of entity and risk and return .

Monitoring , controlling and planning of working capital items to choose the best strategy of working capital management should lead to increase in return , liquidity and solvency of entity.

In this research . has been tried to find a relationship between return . liquidity and solvency with working capital management strategy . The result showed a weak correlation between return and capital working management which is statistically insignificant , but both solvency and liquidity are significant statistically.

A study of the obstacles which determine the costs of improvement projects in the municipalities and offer a suitable guideness

Gh . Talebniya (Ph.D)

H.R.Vakilifard (Ph.D)

J.Peyk falak

A seems necessary to preserve the information related to the costs of the municipalities improvement projects to control the costs , planning the affairs , budgeting the tasks , accountability of managers and etc , reached to initial results base to non - calculation the cost of improvement projects in the municipalities , Thus try to research under the title of study of the obstacles which determine the costs of the improvement projects in the municipalities .

According to this research methodology are considered three groups of obstacles including legal , structural , human obstacles and some creteria for each one of them .

The hypotheses of the research according to research methodology are considered and analyzed including three major hypotheses and nine secondary hypotheses . The statistical sample of this research include six groups which are related to the municipalities . The hypotheses of this research are tested by T- TEST

The finding of this reseach "the study of the obstacles which determine the costs of the improvement projects " indicate the influences of those obstracles in lack of possibility calculation the costs of the projects . The finding also indicate structural , legal , human , obstacles 70.1 , 68.6 and 67.9 percent respectively by " very much " and " much " responses to whole of questions .

At the end , according to the finding of this research , researchers suggest amendment and improvement the structures of the municipalities , the ways of the recruitment , teaching of human resources in the municipalities and retrospect of regulation which are related to the municipalities.