Esmaeel Ramazanpoor1, Hamed Fazlollahtabar2,3, Roja Omranian Mohammadi1

Author Affiliation:
1University of Guilan
2Iran University of Science and Technology
3Niroogostar Energy Optimization Research Group

This is an open access article distributed under the Creative Commons Attribution License CC BY 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited


Globalization of the markets and competition between enterprises as well as increasing the customers’ Expectations for achieving high quality products and better services has led enterprises to try for their Survival, and increase their efficiency in the supply chain. Since a reasonable competitive appraisal with other enterprises is one of the important goals of any organization, applying some methods to allocate costs based on the activity can be a good way in order to reduce costs and be competitive appraisal in the market. The recognition of the present costs, collecting of the costs in the related centers, and applying multiple factors are 3 main components to allocate costs based on activity. The present research has been done in AMOL Kalleh Meat Products Company. The activities which are evaluated in the current research include human resources, production, maintenance, transportation. Regarding the received data from Kalleh Meat Company, the applying of the costs allocation based on activities cause to reduce them and is affordable for the enterprises with high over headed costs. Then according costs, customers willing to pay and earned value to get pricing. The prices obtained in this way are less than company’s prices, because we considered attention to customers willing to pay.

Supply chain; Activity based costing; Pricing; Earned value