نتایج جستجو برای: based costing in operational budgeting
تعداد نتایج: 17548791 فیلتر نتایج به سال:
Introduction: One of the objectives of each system is cost of management and costing to help the organizations to provide high quality goods and services at a competitive environment. The present study was done to computing of cost price of hospital services at the NICU section of according to activity-based costing (ABC) method. Methods: This is a cross-sectional study. The costing of hospital...
جهانی شدن اقتصاد و تغییرات شگرفی در دهه 1990 میلادی در بازارهای جهانی به وقوع پیوست ، موجب شد که نقش حسابداری مدیریت در فرایند مدیریت استراتژیک ، اهمیت روزافزونی یابد. به نحوی که با مفاهیم و تکنیک های آن می توان قدرت رقابت واحدهای صنعتی را در این بازارها افزایش داد . در این مقاله ضمن یادآوری وظایف اصلی حسابداری مدیریت ، ابتدا ارتباط این وظیفه با اقتصاد مدیریت و جایگاه آن در فرایند مدیریت استرات...
Background: Hospital managers need to have accurate information about actual costs to make efficient and effective decisions. In activity based costing method, first, activities are recognized and then direct and indirect costs are computed based on allocation methods. The aim of this study was to compute the cost price for cataract surgery by Activity Based Costing (ABC) method at Hazrat-e-Zah...
BACKGROUND Achieving the Sustainable Development Goals will require careful allocation of resources in order to achieve the highest impact. The Lives Saved Tool (LiST) has been used widely to calculate the impact of maternal, neonatal and child health (MNCH) interventions for program planning and multi-country estimation in several Lancet Series commissions. As use of the LiST model increases, ...
Background & Aims: The present study was developed to examine the effect of performance-based budgeting and intellectual capital on organizational innovation in Urmia University of Medical Sciences. Materials & Methods: To test the hypotheses, an integrated questionnaire involving Mahmodi Khaledi's (2010) performance-based budgeting (21 items), Botnis's (1998) intellectual capitals (42 items),...
One of the major concerns of the Government in the national level during the recent decade has been performance-based budgeting in its agencies. Therefore, this has been underlined in the 4th and 5th development plans if the Islamic Republic of Iran. Given the importance of the issue, this paper tries to propose a model for performance-based budgeting at Iranian Center for Statistics, using cog...
From 2012 to 2016, Gavi, the Vaccine Alliance, provided support for countries to conduct small-scale demonstration projects for the introduction of the human papillomavirus vaccine, with the aim of determining which human papillomavirus vaccine delivery strategies might be effective and sustainable upon national scale-up. This study reports on the operational costs and cost determinants of diff...
abstract: country’s fiber optic network, as one of the most important communication infrastructures, is of high importance; therefore, ensuring security of the network and its data is essential. no remarkable research has been done on assessing security of the country’s fiber optic network. besides, according to an official statistics released by ertebatat zirsakht company, unwanted disconnec...
conclusions reduction of surplus production factors through comprehensive planning based on the results of the data envelopment analysis can play a major role in cost reduction of hospitals and health sectors. in hospitals with a technical efficiency score of less than one, the original and projected values of inputs were different; resulting in a surplus. hence, these hospitals should reduce t...
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