نتایج جستجو برای: based costing in operational budgeting
تعداد نتایج: 17548791 فیلتر نتایج به سال:
abstract: mineral scaling in oil and gas production equipment is one of the most important problem that occurs while water injection and it has been recognized to be a major operational problem. the incompatibility between injected and formation waters may result in inorganic scale precipitation in the equipment and reservoir and then reduction of oil production rate and water injection rate. ...
introduction: governments’ tendency toward operating budget is because this process results in the reformation of budgeting systems, and thus, assists countries’ economy. iran has also prioritized the changing of traditional budgeting to operating budgeting to increase the efficiency and effectiveness of organizations. the aim of this study was to investigate the possibility of stabilizing oper...
هدف این مقاله ارزیابی و رتبه بندی ابعادسه گانه توانایی،اختیار، پذیرش ومولفههای نه گانه تاثیرگذاربر اجرای بودجه بندی عملیاتی درشرکت های آب و فاضلاب ایران است. روش پژوهش میدانی بوده و از پرسشنامه برای جمع آوری دادهها استفاده شده است. جامعه آماریکلیه کارکنان مالی شرکت آب و فاضلاب کشوردر سال 1394 بوده اند.برای تجزیه وتحلیل داده هاازفن تحلیل عاملی استفاده شدهاست. نتایج حاکی از آن است که همه ابعا...
Introduction: Health care unit cost is as base for budgeting of function, determining real tariff, and privatization in health sector. Nevertheless, in our country, there is no specific approach for it. This study used Activity Based Costing (ABC) to calculate unit cost of health care services delivered in pilot health care center. Methods: The present study is a research-practical study and ca...
This paper explores the application of Activity-Based Costing and Activity-Based Management in ecommerce. The proposed application may lead to better firm performance of many companies in offering their products and services over the Internet. A case study of a fictitious Business-to-Customer (B2C) company is used to illustrate the proposed structured implementation procedure and effects of an ...
A company’s profits may be defined as the positive difference between its income revenues and operational costs. Today, most companies use traditional costing methods and/or traditional Activity-Based Costing (ABC) to determine their operational costs with a view to direct operational and business process changes so that profits are realized. A tripartite approach is presented towards determini...
هدف این مقاله ارزیابی و رتبه بندی ابعادسه گانه توانایی،اختیار، پذیرش ومولفههای نه گانه تاثیرگذاربر اجرای بودجه‌بندی عملیاتی درشرکت‌های آب و فاضلاب ایران است. روش پژوهش میدانی بوده و از پرسشنامه برای جمع آوری دادهها استفاده شده است. جامعه آماریکلیه کارکنان مالی شرکت آب و فاضلاب کشوردر سال 1394 بوده‌اند.برای تجزیه وتحلیل داده هاازفن تحلیل عاملی استفاده شدهاست. نتایج حاکی از آن است که همه ابعا...
Introduction: Human resource is the main capital of each organization. Any attempts in privatization programs (according to 44 principal of constitution) and performance budgeting encounter to fail because of inappropriate scientific information about public sectors unit cost. Hence designing and applying of appropriate costing systems seems to be essential and indispensable. Methods: In this s...
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