نتایج جستجو برای: based costing in operational budgeting
تعداد نتایج: 17548791 فیلتر نتایج به سال:
background and purpose: to determine an appropriate financial model for the health system of iran, several studies have been conducted. but it seems that these studies were not comprehensive and further investigation is required. so to design a valid and enforceable mechanism, the study of policy interventions will be considered through consensus of all stakeholders. this investigation was done...
abstract nowadaysphotovoltaic solar cells (pvs) areacknowledged the fastest growing energy technology in the word, however, they only account for only fraction of current global renewable energy capacity. it isrecognized that this incomplete market penetration has been largely a result of the technology’sexcessive cost. so researchers are trying to find innovative, economic way with theaim of ...
this study was conducted to investigate the effect of favorite-text on iranian intermediate efl learners’ vocabulary development. sixty learners from nour-al-mahdi english institute participated in the present study. having been homogenized by oxford placement test (opt), they were randomly assigned into two groups of 30, control and experimental. then both groups sat for a pre-test which was a...
abstract reception environment has considerable effects on accepting a translation. as the expectations of a target culture and its values and needs change throughout history, its criteria for accepting a translation or rejecting it will change accordingly (gentzler, 2001). the expectations of iran, as the reception environment in the present study, have changed after the islamic revolution. i...
Beyond budgeting transcends the limitations of traditional budgeting by replacing fixed financial targets with targets based on key performance indicators. For Park Nicollet Health Services, the decision to implement beyond budgeting coincided with a larger move to adopt a Lean approach to management. Park Nicollet's process to implement beyond budgeting-from submission of the initial proposal ...
The paper aims to determine the quality of information and IT tools used for operational budgeting in Polish Lithuanian companies. questionnaires were distributed by e-mail traditionally among controllers/management accountants. Due fact that sample was non-random, findings research cannot be statistically referred all authors opted this method data collection because difficulty with survey ret...
iran budgeting structure and concepts have changed since 200 i .these changes embrace the items such as , concepts of revenues , expenses , capital assets as well as financial assets , which resulted in more information transparency . as a results the government budget is drawn up as such of an economic firm's budget. structural ref...
the present study aimed to investigate representation of discourse markers and metadiscourse markers in conversations and readings of general elt coursebook series used in the language centers of iran. to this aim, four elt coursebooks popularly taught in language centers of this country were analyzed based on fung and carter’s (2007) framework regarding discourse markers and hyland’s (2005) fr...
The aim of this study is to explore the strategic applications and limitations of Time-driven Activity-based Costing (TDABC) and to evaluate the degree of accuracy of the proponents’ arguments concerning its usefulness. In this study, published works directly related to this area from the period 2004-2015 are analyzed. This study reports TDABC's applications in strategic areas such as cost of p...
Despite the success of recent efforts to increase access to improved water, sanitation, and hygiene (WASH) globally, approximately one-third of schools around the world still lack adequate WASH services. A lack of WASH in schools can lead to the spread of preventable disease and increase school absences, especially among women. Inadequate financing and budgeting has been named as a key barrier ...
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