نتایج جستجو برای: based costing in operational budgeting
تعداد نتایج: 17548791 فیلتر نتایج به سال:
The aim of this paper is to analyse the operational costs of the Pu-Shin wholesale ®sh market in Taiwan, using both the activity-based costing (ABC) model and the simulation technique. By using simulation results in the calculated model of ABC, allocated resource costs are more accurate and arbitrary allocation is avoided. The objective of this study is to compute the processing cost per kilogr...
the primary goal of the current project was to examine the effect of three different treatments, namely, models with explicit instruction, models with implicit instruction, and models alone on differences between the three groups of subjects in the use of the elements of argument structures in terms of toulmins (2003) model (i.e., claim, data, counterargument claim, counterargument data, rebutt...
this thesis is based upon the works of samuel beckett. one of the greatest writers of contemporary literature. here, i have tried to focus on one of the main themes in becketts works: the search for the real "me" or the real self, which is not only a problem to be solved for beckett man but also for each of us. i have tried to show becketts techniques in approaching this unattainable goal, base...
applying activity based costing (abc) method to calculate cost price in hospital and remedy services
background: activity based costing (abc) is one of the new methods began appearing as a costing methodology in the 1990's. it calculates cost price by determining the usage of resources. in this study, abc method was used for calculating cost price of remedial services in hospitals. methods: to apply abc method, shahid faghihi hospital was selected. first, hospital units were divided into thre...
Purpose – This paper aims to investigate reasons for goingBeyondBudgeting and the practical issues organizations face when they change their management accounting system based on inspiration from the Beyond Budgeting model. Design/methodology/approach – The authors apply a case study approach. The primary data source is interviews. The case company is a global company in the agri-food industry ...
the purpose of this study is identifying effective factors which make customers shop online in iran and investigating the importance of discovered factors in online customers’ decision. in the identifying phase, to discover the factors affecting online shopping behavior of customers in iran, the derived reference model summarizing antecedents of online shopping proposed by change et al. was us...
abstract the problems caused by the traditional system of criminal justice (which are based on remuneration and rehabilitation) such as, lack of attention to victim’s rights and position and society, underlie the emergence of restorative justice which had the victim-centered perspective, with respect to the role of the offender and participation of civil society. meanwhile, criminal mediation ...
this study examines the effetivenss of task-based activities in helping students learn english language structures for a better communication. initially, a michigan test was administered to the two groups of 52 students majoring in english at the allameh ghotb -e- ravandi university to ensure their homogeneity. the students scores on the grammar part of this test were also regarded as their pre...
Founded in 2014, NIO is a Chinese smart electric vehicle company, sometimes called Tesla. In the face of scarcity research on NIO, this paper analyzes and evaluates NIO's business management decisions following six steps: Step 1 explores value chain; step 2 discusses costing methods suitable for NIO; 3 classifies costs into variable, fixed, or mixed costs; 4 conducts cost volume profit analysis...
Background: The construction of metro lines is a high-risk project. Using a budget-based model for the safety units of metro construction projects can help safety managers to spend optimal budget allocation. The purpose of this study was to plan a budget model based on safety unit performance in an under construction metro station for better budget allocation using robust optimization. Methods...
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