Progress and Excellence Research

Progress and Excellence Research

The Impact of Management Accounting on Cost Optimization and Organizational Productivity

Document Type : Original Article

Author
Payame Noor, Behshahr, Mazandaran, Iran
Abstract
The aim of the present study is to investigate the effect of management accounting on cost optimization and increasing organizational productivity. In terms of applied purpose, it is descriptive, survey type and correlation type. The statistical population includes all managers of new organizations, and the sample size is estimated to be 92 people using the Krejci-Morgan table. A researcher-made questionnaire was used to collect data in this study. The validity of the questionnaire was approved by professors and experts, and its reliability was obtained above 0.7 for all variables using Cronbach's alpha coefficient measurement. Descriptive statistical methods (frequency, percentage, mean, standard deviation) and inferential statistical tests were used to analyze the information. The research findings indicate that management accounting and its components (identification and collection of data, selection and selection of data, data analysis) have a positive and significant relationship with cost optimization and increasing organizational productivity.The research findings indicate that management accounting and its components (identification and collection of data, selection and selection of data, data analysis) have a positive and significant relationship with cost optimization and increasing organizational productivity.
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