Traditional Budgeting Method is the main practice in SPGC, but due to legal obligations more up to date Performance Based Budgeting Methods should be used. Since Activity Based Costing Method has been implemented in the company, using Activity Based Budgeting Method sounds quite reasonable.
Three major groups – Financial bureau staff, IT staff and company managers – filled their corresponding Likert Scale questionnaires to validate seven main and eleven secondary parameters affecting the implementation of this method.
Nazemi, A. & Torkaman, H. (2019). Feasibility of Activity Based Budgeting Implementation in South Pars Gas Company. Accounting and Auditing Studies, 8(31), 87-100. https://doi.org/10.22034/iaas.2019.99073
MLA
Nazemi, A., & Torkaman, H. "Feasibility of Activity Based Budgeting Implementation in South Pars Gas Company", Accounting and Auditing Studies, 8, 31, 2019, 87-100. doi: 10.22034/iaas.2019.99073
HARVARD
Nazemi A., Torkaman H. (2019). 'Feasibility of Activity Based Budgeting Implementation in South Pars Gas Company', Accounting and Auditing Studies, 8(31), pp. 87-100. doi: 10.22034/iaas.2019.99073
CHICAGO
A. Nazemi & H. Torkaman, "Feasibility of Activity Based Budgeting Implementation in South Pars Gas Company," Accounting and Auditing Studies, 8 31 (2019): 87-100, doi: 10.22034/iaas.2019.99073
VANCOUVER
Nazemi A., Torkaman H. Feasibility of Activity Based Budgeting Implementation in South Pars Gas Company. Accounting and Auditing Studies. 2019;8(31):87-100 (In Persian). doi: 10.22034/iaas.2019.99073
