نتایج جستجو برای: based costing in operational budgeting

تعداد نتایج: 17548791  

Journal: :Decision Sciences 2000
Marvin D. Troutt Donald W. Gribbin Murali S. Shanker Aimao Zhang

We consider the activity-based costing situation, in which for each of several comparable operational units, multiple cost drivers generate a single cost pool. Our study focuses on published data from a set of property tax collection offices, called rates departments, for the London metropolitan area. We define what may be called benchmark or most efficient costs per unit of driver. A principle...

2013
A. Hasan Mahmud Shaolei Ren

The past few years have been witnessing a surging demand for cloud computing services, resulting in a huge carbon footprint and making energy cost one of the top operational costs of data centers. Meanwhile, as sustainable computing has become increasingly important, data centers are constantly pressured to cap the long-term usage of their energy produced from carbon-intensive sources (a.k.a., ...

Aziz Rezapour Farbod Ebadi Fard Azar Hossein Safari Jalal Arabloo Mohammad Javad Soleimani

Background and Objectives: Efficient hospital management requires appropriate cost and price strategies. Informed decision on costs and prices of healthcare services needs estimation of costs of unit services using microeconomic techniques. There is lack of knowledge and skills for such costing methods in the healthcare sector of developing countries such as Iran. This study aims at detail des...

2018
Thea van Asselt Bram Ramaekers Isaac Corro Ramos Manuela Joore Maiwenn Al Ivonne Lesman-Leegte Maarten Postma Pepijn Vemer Talitha Feenstra

BACKGROUND The costs of performing research are an important input in value of information (VOI) analyses but are difficult to assess. OBJECTIVE The aim of this study was to investigate the costs of research, serving two purposes: (1) estimating research costs for use in VOI analyses; and (2) developing a costing tool to support reviewers of grant proposals in assessing whether the proposed b...

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشگاه گیلان - دانشکده فنی 1392

due to lack of knowledge management system in the organization of technical and vocational university of iran (tvuni) and losing good employees because of retirement and substitution causes huge amount of costs to replace the similar expertise. there is no any suitable system in the tvuni to store, to document, and to distribute knowledge. based on the university’s features such as it has diffe...

Determination of Cost Drivers through Activity Based Costing Method in Determination of Hospital Services Costs  Meshkani Zahra1, Reza Pour Aziz2, Alipour Vahid3, Farabi Hero1*, Mazdaki Alireza4, Hakimi Narges5 1. Ph.D. Student in Health Economics, Health Management and Economics Research Centre, Iran University of Medical Sciences, Tehran, Iran 2. Associate Professor, Health Management an...

الاهی, سعید, امانی بنی, صادق, حقی‌فام, محمودرضا, شیخ‌الاسلامی, محمدکاظم,

Electric distribution companies regulation has important effect on power system. Distribution services costing are done by two method, price base and performance base. Distribution company cost include operational and investment. Services quality, productivity improvement and etc are applied by benchmarking. With regard to different condition of companies, it is important that regulator benchma...

ژورنال: پیاورد سلامت 2016
درگاهی, حسین, رجب نژاد, زینب, رحیم نیا, رامین, قاسم پور, سامان,

Background and Aim: Today, regarding the role of accurate final information, and decision-making, designing and implementation of a sound costing system that can detect, identify and calculate the exact cost of the delivered services is of great importance. The aim of this study is to estimate the final cost of student education in the School of Allied Medicine, Tehran University of Medical Sci...

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشگاه ارومیه 1377

the methods which are used to analyze microstrip antennas, are divited into three categories: empirical methods, semi-empirical methods and full-wave analysis. empirical and semi-empirical methods are generally based on some fundamental simplifying assumptions about quality of surface current distribution and substrate thickness. thses simplificatioms cause low accuracy in field evaluation. ful...

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