نتایج جستجو برای: based costing in operational budgeting

تعداد نتایج: 17548791  

2011
Nicholas Ross Richard Saouma

This paper complements the ongoing empirical discussion surrounding participative budgeting by comparing its economic merits relative to a top-down budgeting alternative. We analyze a screening model of participative budgeting where the subordinate uses the budgeting mechanism to relay private information to his superior, in addition to a signaling model of top-down budgeting where the superior...

Journal: :CoRR 2017
Haris Aziz Barton Lee Nimrod Talmon

Participatory budgeting is one of the exciting developments in deliberative grassroots democracy. We concentrate on approval elections and propose proportional representation axioms in participatory budgeting, by generalizing relevant axioms for approval-based multi-winner elections. We observe a rich landscape with respect to the computational complexity of identifying proportional budgets and...

Journal: :Journal of Agricultural Sciences Resarch 2023

Journal: :Jurnal PkM Pengabdian kepada Masyarakat 2022

<p class="8Abstractcontent"><span lang="EN-US">As one of the educational institutions under Ministry Religion Indonesia established in 2016, STAIN Majene is led to conduct optimization a performance-based budgetary control system through costing standards. This development activity was designed using Participatory Action Research (PAR). The model product used 4D (</span><sp...

Journal: :مدیریت اطلاعات سلامت 0
مهتاب کرمی دانشجوی دکتری، مدیریت اطلاعات بهداشتی درمانی، دانشگاه علوم پزشکی تهران، تهران، ایران. (نویسنده ی مسؤول) email:[email protected] مهدی ستایش برحقی دانشجوی دکتری،کامپیوتر، دانشگاه ارگان استیت آمریکا.

diseases management offers the benefits of lower disease occurrence, improved patient care, and lower healthcare costs. the key mechanism used to identify individuals at risk, stratify patients by risk level and track patients’ progress through the disease management is the data warehouse (dw). this review article describes operational systems, dw features and component and role of it in diseas...

ژورنال: بیمارستان 2019

Background: Today, hospitals have faced many requests for quality services, while their costs are increasingly growing as well. These facts; Therefore, necessitate much more attention from hospital mangers in order to reduce healthcare costs. Moreover, the urgent need for a precise costing approach is more evident. Activity-based costing provides useful information on the activities required to...

Journal: :Qualitative Research in Accounting & Management 2017

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشگاه گیلان 1390

in iran we already use laminate tubes only in cosmetics industry. laminate tube manufacturers via using the most modern technology of the world, faced with the laminate tube market being saturated in cosmetics industry for packaging the cosmetic creams and toothpaste. but considering the great food market and therefore laminate tube features such as beautiful packaging, ease of use for the fina...

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