The results of testing research hypothesize show that , there is a significant difference between cost of products manufactured via traditional system and cost of activity-based costing , in Dena Tire manufacturing company.
According to data normality test, all data related to product's cost and also data related to calculating benefit and loss for each unit have normal distribution. After examining data normality, parametric test T-test was used for each of hypothesizes and showed that activity-based costing is less than traditional costing. Also, benefit and loss of each product manufactured by activity-based costing is more than traditional approach that shows this research hypothesis is confirmed.