Identifying and ranking the barriers to using the pricing system on TD-ABC in the stone industry of Fars province

It is practically impossible to pay attention to the planning factor and determine the goals of the organization without considering the costing factor. The degree of access to the goals and programs of the organization and its processes alone does not indicate the productivity performance of organizations. The main purpose of this study is to identify and rank the barriers to using a pricing system based on chronological activity in the stone industry of Fars province. Subjects were asked through a questionnaire that includes 6 criteria that were examined using 23 questions. The statistical population of the study consists of financial managers and the head of accounting of stone industries in Fars province, which was determined using Cochran's formula of 112 samples and the selected sample was selected using random sampling method. One-sample t-method was used to test the hypotheses and TOPSIS software was used to rank the factors. The results indicate that among the 6 factors related to the lack of necessary culture in managers to change new costing techniques, managers' unfamiliarity with new pricing techniques, lack of real timing for each product, lack of appropriate information system With rising costs, declining pay for employee productivity, lack of competitive markets for products, factors related to managers' unfamiliarity with new costing techniques are the most important and important factors, and lack of competitive markets for products is the least important factor.