摘要：Purpose: The purpose of this study is presentation a agency cost model and simulation of these costs for Shiraz Petrochemical Company in a 100-month period. Methodology: In order to develop a agency cost model, firstly, using the historical recognition method in the framework of library studies, we extracted the variables, mechanisms and relationships existing between them. Then, a general and practical model was presented to simulate the agency costs of manager-owner for Shiraz Petrochemical Company using the software Vensim DSS. Findings: With the implementation of the developed model, it was found that the company's agency costs would increase over a period of 100 months. Therefore, several policies were introduced to reduce costs. These policies include: the ownership of the stock (as a bonus) to the manager, the increase in the debt and the efficiency of the board. The results showed that each of these policies alone and in combination could significantly reduce the agency cost. Innovation: Introducing a systemic attitude in the field of accounting research, specifically the agency costs of manager-owner is innovation in this research.
