Characteristics of Cost Accounting Systems in Manufacturing Companies (Case of FARS State)


The objective of this research is to identify the characteristics
of cost accounting systems (CAS) in manufacturing companies
located in the state of FARS. The research is designed to answer
the following questions:

1- What kind of Management Information Systems (MIS) are
in - use.
2-What information are provided by these systems.
3-How - offen financial information. are issues.
4- What groups are the user (or potential user) of this

The result of research indicates:

1- Most of the companies are small and have no CAS.
2- Those companies which have. CAS are using standard
costing system.
3- The Government (Ministry of Economic & finance) is the
main user of financial information.