امکان‌سنجی استقرار روش هزینه‌یابی بر مبنای فعالیت در سازمان تأمین اجتماعی (مورد مطالعه: بخش درمان تأمین اجتماعی استان بوشهر)

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2      Rajabi, A. (2003). “Designing Activity-Based Costing (ABC)System to Calculate the Cost Price of Services in the Government Hospitals (A Case Study: Shiraz Shahid Faghihi Hospital)”, The 7^th Iranian Accounting Conference, Babolsar, 23 November. [In Persian]

3       Pourreza, A. (Translator) (2002). The Analysis of Hospital Costs: Manually for the Management, 1^st Edition, Tehran: Social Security Research Institute Publications. [In Persian]

4      Blocher, E.; Stout, D.; and G. Cokins (2012).  Cost Management: A Strategic Emphasis, 6^th Edition, United States: McGraw-Hill/Irwin.

5      Azhdari, Z. (2007). “The Calculation of Actual Price of Routine Laboratory Tests by Activity-Based Costing Method in Golestan Hospital, Ahvaz”, The Research Project No. 86S47. [In Persian]

6      Alipour, Sh. (2008). “Activity-Based Costing”, Hesabras, Nos. 4 and 5, pp. 16-38. [In Persian]

7      Lievens, Y.; Van Den Bogaert, W.;  and K. Kesteloot (2003). “Activity-Based Costing: A Practical Model for Cost Calculation in Radiotherapy”, International Journal of Radiation Oncology Biology Physics, Vol. 57, No. 2, pp. 522-35.

8      Hugh, R. and P. H. Waters (2004). “Pricing Health Services for Purchasers-A Review of Methods and Experiences”, Health Policy, Vol. 70, No. 2, pp. 175184.

9      Salamat, A. (2012). “A Criterion for Methodological Feasibility of Explanation Plans for the Establishment of Insurance Companies”, The Insurance World Periodical, Vol. 14, No. 8, pp. 34-53. [In Persian].

10  Moradi, J.; Valipour, H.; Razi, M.; and R. Zare (2012). “The Feasibility of Implementing Operational Budgeting (A Case Study: Shiraz Municipality)”, Journal of Management Audit and Accounting Knowledge, Vol. 1, No. 4, pp. 65-83. [In Persian]

11  Foroughi, D.; Haghighi Parapari, M.; and A. Rasaian (2012). “The Feasibility of Implementing the Activity-Based Costing in Operational Budgeting of Government Agencies (A Case Study: The Government Agencies of Isfahan Province)”, Journal of Health Accounting, Vol. 1, No. 1, pp. 47-62. [In Persian]

12  Kaplan, R. and D. Norton ( 2004). “Strategy Maps Coverting Intangible Assets into Tangible Outcomes, 1^st Edition, Boston: Harvard Business School Press.

13  Lee, J. Y.; Jacob, R.; and M. Ulinski (1994). “Activity-Based Costing and Japanese Cost Management Techniques: A Comparison”, Advances In Management Accounting, Vol. 4, No. 2, pp. 179-196.

14  Khozein, A. and M. Garkaz (2010). “The Influential Factors on the Effectiveness of Activity-Based Costing System (ABC) in the Companies of Chemical Products Group”, Journal of  Oil and Energy, Vol. 9, No. 3, pp. 36-55. [In Persian]

15  Mousavi, S. M. (2003). “The Morphology and the Anticipation of long-Term Support Costs of Social Security Organization with an Emphasis on Social and Economic Components (A Social Security Econometric Approach)”, Journal of Social Security Organization, Vol. 15, pp. 329-348. [In Persian]

16  Vaughn, P. and C. Raab (2010). “The Application of Activity-Based Costing to a Support  kitchen in a Las Vegas Casino”, International Journal of Contemporary Hospitality, Vol. 22, No. 7, pp. 1033-1047.

17  Dalci, I. and V. Tanis (2009). “Customer Profitability Analysis with Time Driven Acvtivity-Based Costing: A Case Study in Hotel”, International Journal of Contemporary Hospitality Management, Vol. 22, No. 5, pp. 609- 637.

18  Arnaboldi, M. and I. Lapsley (2005). “Activity-Based Costing in Healthcare: A UK Case Study”, Research Healthcare Financial Management, Vol. 10, No. 1, pp. 22-34.

19  Adamu, A. and A. Olotu (2009). “The Practicability of Activity-Based Costing System in Hospitality Industry”, A Journal of the Department of Accounting, Vol. 13, No. 4, pp. 36-49.

20  Rezapour, A. and H. Mirza Abbasi (2008). “The Cost Price of Services in the Diagnostic Departments of Educational Centers of Qazvin University of Medical Sciences According to Activity-Based Costing Technique”, Journal of Homaye Salamat, Vol. 4, No. 2, pp. 23-26. [In Persian]

21  Nasiripour, A. and M. Maleki (2010). “Caculating the Cost Price of Clinical Laboratory Services of Tehran Vali-ye-Asr Hospital by Using Activity-Based Costing Technique in the Year 2010”, Journal of Hospital, Vol. 2, No. 2,  pp. 7-17.[In Persian]

22  Ebadifard Azar, F.; Gorji, A; Hadian, H; Mahboob, M; and A. Ahari (2008). “Caculating the Cost Price of Training Students in Different Educational Degrees in the School of Health Management and Medical Information Services of Iran University of Medical Sciences by Using Activity-Based Costing Method in the Academic Year 2006”, Journal of Health Administration, Vol. 6, No. 1, pp. 23-28. [In Persian]

23  Hassas Yeganeh, Y.; Dianati Deilami, Z.; and A. Nowrouzbeigi (2011). “The Investigation of Managment Accounting Situation in  the Companies Listed on the Tehran Stock Exchange”, Journal of Managment Accounting, Vol. 4, No. 8, pp. 1-18. [In Persian]

24  Talebnia, Gh.; Khozein, A; and M. Dankoob (2012). “Investigating the Priority of the Effective Factors in the Implementation and Performance of Activity-Based Costing by Using Analytic Hierarchy Process in the Companies Listed on the Tehran Stock Exchange (Chemical Industry Group)”, Accounting  and Auditing Research, Vol. 3, No. 13, pp. 1-25. [In Persian]

25  Brown, D.; Booth, P; and F. Giacobbe (2004). “Technological and Organizational Influences on the Adoption of Activity-Based Costing in Australia”, Accounting and Finance, Vol. 44, No. 3, pp. 329-356

26  Innes, J. and F. Mitchell (1991).  Activity-Based Cost Management: A Case Study of Development and Implementation, 1^st Edition, United States: Chartered Institute of Management Accountants.

27  Bhimani, A. and D. Pigott (1992). “Implementing ABC: A Case Study of Organizational and Behavioural Consequences”, Management Accounting Research, Vol. 1, No. 3, pp. 119-132.

28  Shields, M. (1995). “An Empirical Analysis of Firms’ Implementation Experiences with Activity-Based Costing, Journal of Management Accounting Research”, Vol. 7, No. 3, pp.148-166.

29  Inne, J. and F. Mitchell (1995). “A Survey of Activity-Based Costing in the UK’s largest Companies”, Management Accounting Research, Vol. 6, No. 1, pp. 137-153.

30  Anderson, S. and M. Young (1997). “Evaluation of Activity-Based CostingSystems: The Impact of Contextual and Procedural Factors”, Journal of Management Accounting Research, Vol. 8, No. 4, pp. 239-277.

31  Krumwiede, K. (1998). “The Implementation Stages of Activity-Based Costing and the Impact of Contextual and Organizational Factors”, Journal of Management Accounting Research, Vol. 10, No. 3, pp. 239-277. 

32  Gunasekaran, A. and M. Sarhadi (1998). “Implementation of Activity-Based Costing in Manufacturing”,  International Journal of Production Economics, Vol. 56, No. 3, 56-57,pp. 213-242.

33  Brewer, P. (1998). “National Culture and Activity-Based Costing Systems: A Note”, Management Accounting  Research, Vol. 9, No. 2, pp. 241-260

34  Gunasekaran, A. (1999). “A Framework for the Design and Audit of an Activity-Based Costing System”, Managerial Auditing Journal, Vol. 14, No. 3, pp. 118-126.

35  Narayanan, V. and R. Sarkar (1999). “The Impact of Activity-Based Costing on Managerial Decisions at Insteel Industries-A Field Study ”, Journal of Economics and Management Strategy,Vol. 11, No. 2, pp. 257-288.

36  Khoury, K. Y.; Ancelevicz, J.; and F. C. Vasconcelos (2001). “The Activity-Based Cost System ABC as a Strategic Tool: An Empirical Test”, Available at:www.http://papers. ssrn.com/sol3/. [Online] [10 August 2015]

37  Reyhanoglu, M. (2000). “Activity-Based Costing System: Advantage and Disadvantages”, Available at: www.papers.ssrn.com/sol3/. [Online] [10 August 2015]

38  Liua, L. and F. Panb (2002). “The Implementation of Activity-Based Costing in China: An Innovation Action Research Approach”, The British Accounting Review, Vol. 39, No. 3, pp. 264-249.

39  Gupta, M. and K. Galloway (2003). “Activity-Based Costing/Management and its Implications for Operations Management”, Technovation, Vol. 23, No. 1, pp. 131-138.

40  Agbejule, A. (2006). “Motivation for Activity-Based Costing Implementation”, Journal of Accounting and Organizational Change, Vol. 2, No. 1, pp. 73-42.

41  Abdul Majid, J. and M. Sulaiman (2008). “Implementation of Activity-Based Costing in Malaysia”, Asian Review of Accounting, Vol. 16, No. 1, pp. 39-55.

42  Khozein, A. (2009). “The Factors Effective in a Succeed Implementing Activity-Based Costing and Management”, The Accounting Review, Vol. 9, No. 3, pp. 264-249.

43  Wegmann, G. (2011). “The Development of the Activity-Based Costing Method: A Comparison between France and China”, International Symposium on Applied Economics, Vol. 18, No. 4, pp. 34-45.

44  Pike, R; Tayles, M.; and N. Abu Mansor (2011). “Activity-Based Costing User Satisfaction and Type of System: A Research Note”, The British Accounting Review, Vol. 43, No. 1, pp. 66-72.

45  Askarany, D; Yazdifar, H.; and S. Askary (2010). “Supply Chain Management, Activity-Based Costing and Organisational Factors”, International Journal of Production Economics, Vol. 127, No. 2, pp. 248-238.

46  Vakilifard, H. and F. Nazari (2012). “The Effective Factors on the Implementation of Accrual Accounting System in the Institutions Affiliated to the Ministry of Health and Medical Education”, Journal of Health Accounting, Vol. 1, No. 1, pp. 111-125 [In Persian]

47  Keshavarzi, M.; Valipour, H.; and A. Jamali (2014). “The Feasibility of Implementing Performance-Based Budgeting in the Shiraz University of Medical Sciences”, Journal of Health Accounting, Vol. 3, No. 1, pp. 61-83.