Prioritization of management accounting techniques on National Iranian Oil Refining and Distribution Company using the analytic hierarchy process (AHP) method

Amir Atashani, Masoud; Moshdeei, Mojtaba; Mahmoud Zadeh, Ali Asghar

Prioritization of management accounting techniques on National Iranian Oil Refining and Distribution Company using the analytic hierarchy process (AHP) method

Document Type : Applied Science

Authors

masoud amir atashani ¹

Mojtaba Moshdeei ²

Ali Asghar Mahmoud Zadeh

¹ Financial Officer

² Professor in Islamic Azad University of Shahroud

Abstract

Using the analytical hierarchy process (AHP), this study aims to prioritize management accounting techniques in National Iranian Oil Refining and Distribution Company (NIORDC). The main data gathering method was the questionnaire with a number of predetermined questions distributed among the selected purposive sample of the high-ranked experts working in 13 sub-companies of NIORDC in 2014. The results of this study indicate that among the Management Accounting Techniques, Cost Management Technique is in priority in NIORDC and its subsidiaries. However, a similar study conducted in National Iranian Oil Company (NIOC) concludes that Activity-Based Costing method is dominant. Comparing three out of four mother companies of Iranian Petroleum Ministry i.e. NIOC, National Iranian Gas Company (NIGC) and NIORDC, cost management, economic value added and Activity-Based Costing techniques are highly preferred, respectively.

Keywords

management accounting techniques

AHP

National Iranian Oil Refining and Distribution Company