چکیده مقاله
Objective: This article introduces the theory of 'Alignment of Profit Recognition with the Gradual Stages of Value Creation,' which addresses the limitations of the traditional profit recognition system at the point of delivery The primary objective is to propose a dynamic model that gradually reflects value addition in the stages of contract formation, production, and delivery Research Method: Based on the philosophy of commerce where profitability stems from value creation, and value creation results from gradual cost incurrence in each contract a model is designed by combining: Activity Based Costing ABC for each contract as a business activity, and Phased Costing for each of the three stages mentioned above Profit is calculated based on: Initial total cost and profit forecast after contract signing, The ratio of actual costs at each stage to the total forecasted contract costs, An automatic adjustment mechanism for cost forecasts at each stage, determining final profit upon completion Findings: Increase in operational transparency, Reduction in the gap between book value and market value, Applicability in knowledge based industries and financial statement users Originality/Value Introduction of a hypothetical standard: IFRS PVAA Phased Value Added Accounting , Innovative integration of ABC with phased value addition Self adjusting profit system across the three stages: contract signing, product manufacturing/service provision, and delivery/service completion
کلیدواژهها
نویسندگان
Morteza Adibi
Member of the Iranian Association of Certified Public Accountants IACPA
شیوه ارجاع
Adibi, Morteza,1404,Alignment of Profit Recognition with the Gradual Stages of Value Creation in Business Transactions,10th International Conference on New ideas in Management, Economics, Accounting and banking
ارائهشده در
مجموعه مقالات دهمین کنفرانس بین المللی ایده های نوین در مدیریت، اقتصاد، حسابداری و بانکداری30 مرداد 1404