The occurrence of some events as development of global competition, progress of IT and access to cheap information systems in recent years and the attempt of economic unit to achieve the global rank and entering the international markets and the customer satisfactison attitude has made the activities of management necessary. Indeed, the success of continuance of the activity in new competitive environment required using new methods of putting business in the global rank. One of the most important competitive tools in this regard is the price and determining the fixed price for the services and products. The correct and real fixed price is of great importance in some aspects. The fixed price is effective in sale pricing decisions, determining the profit and loss, control and reduction of the production costs or eliminating a product or presenting a service and other activities. The identification of the suitable basics for pricing the products or services as correctly is necessary (Arab Mazar and Naseri, 2003). In industrial accounting systems, two approaches are required to compute the fixed price of the services: Traditional and common approach and new approach. In traditional approach, to compute the fixed price of the services, the information of its constituent elements such as materials, wage and surcharge are collected.
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