Pages: 16-28

Abstract

Collecting, correct and rational classifying, as well as regular reporting of financial information in every production unit requires an accounting information system for appropriate and codified accounting of the prime cost, to allow product managers to make necessary decisions for planning, controlling production, and reducing costs, based on those reports. Therefore, with this view, the purpose of this study is to design a prime cost pattern for the cement content 350 in Bonyad Boton Corporation. The existence of information on the prime cost of concrete products is essential for the management in making decisions. The provision of the aforementioned information requires the establishment of an accounting system for the prime cost. The final goal of the present study is to provide a suitable model for the prime cost of concrete products after ensuring the absence of such systems in the research prospect: to provide the information needed for the management of production units in this area more than ever. Data was collected through the library and field work studies, done by evaluating the production process; and the prime cost pattern of the product mentioned has been designed according to the theoretical basis of accounting. To validate the proposed model and research findings, the Delphi test method was used and the results were subject to the judgment of 30 experts. In order to gather experts' opinions, an appropriate survey form was used and its completion continued to achieve the necessary convergence. The findings of the research and the results of the Delphi test indicate that the proposed model in this study is validated.