Ranking the Criteria of ABC Implementing and Lunching by FAHP in Iranian Automobile Industry

Activity based costing system is one approach which its lunching and implementing in practice will bring advantages for the users. The present study tried to point out factors affecting launching and implementing Activity Based Costing System among in Iranian automobile industry companies; Fuzzy AHP was employed as one of the important items regarding multi-criteria decision making. Finally, those factors were ranked according to their importance. To this end, first of all, major factors were classified and ranked into four main groups such as; organizational, environmental, individual, and technical factors; then minor factors were examined and then ranked. Regarding results of Fuzzy AHP technique, organizational factors are the most important ones and then are individual, technical, and environmental ones and among all minor factors, enough and on time training, considering informational needs of different sections of the organization, logical timing of the designing and running and participation of non financial segments in planning and running system are of vital importance. Enough attention to factors affecting launching and implementing Activity Based Costing System is of crucial help for useful application and more efficiency of such systems and managements should try to put the approaches suggested in such an article from theory to practice consciously.