This paper presents an empirical investigation on implementation of activity based cost (ABC) method in hotel industry. The study determines four possible factors of organizational, environmental, individual and technological, which could influence on ABC implementation. The study selects a sample of 205 employees who worked for Laleh International Hotel in Iran. Using one-way t-student test, the study has determined that all variables were effective on ABC implementation while individual factor was the most important one. In addition, correlation test has determined that all variables had meaningful correlations with each other. Further investigation indicates that gender did not play essential role for ABC implementation while experienced employee tended to be more effective for the success of ABC implementation.

An opportunity to investigate the technical and organizational effect of management accounting system changes has appeared with companies' adoption of activity-based costing (ABC). This paper presents an empirical investigation to study the effects of ABC system for case study from food industry in Iran. From this case, the paper develops a framework for assessing ABC implementation and hypotheses about factors that influence implementation. The study detects five cost centers and for each cost center, it determines different cost drivers. The results of our survey has detected that implementation of ABC system not only helps precise allocation of overhead costs but also helps internal management companies for better planning and control of production, making better decisions for company & apos; s profits.

Nowadays, management of funds in different governmental organizations plays essential role in accessing desirable objectives and in controlling operations efficiently and effectively. Performance-based budgeting (PBB) is the practice of developing budgets based on the relationship between planned funding levels and anticipated results from the plan. The performance-based budgeting process is a technique where the administrators can apply to manage more cost-efficient and effective budgeting programs. In this paper, we present an empirical investigation to find out whether it is possible to apply PBB in various Iranian municipalities or not. The proposed study detects different barriers in terms of strategy, execution and monitoring through a questionnaire and investigations whether removing the important trouble making issues could help management team apply PBB with an adaptation of activity based cost method or net. The results indicate that management of some Iranian municipalities could successfully implement PBB within organization when major barriers are removed.

E-learning has recently attracted many people specially those who cannot attend traditional educational programs for different reasons such as busy schedule, long distance, etc. There is also a growing interest among many public universities to develop such programs in addition to their regular business activities. The primary question is to know how much a program cost and what is the most important factors affecting the cost of e-learning. In this paper, we present an empirical study the measure the effects of different items on the cost of e-learning programs. The proposed study of this paper gathers the necessary cost components of three governmental universities located in city of Tehran/Iran. We choose ten different cost items for our analysis and using some statistical test determine the most important ones. The preliminary study of this paper indicates that seven cost items play essential role on determining the cost of e-learning, which includes utilities, internet connection and network, employee payment, software & licensing, payments of instructors and their assistants, hardware equipments and other overhead expenditures. This could help us determine the precise cost of e-learning using activity cost method.