The present study of 53 CFOs of corporate India captures the development in the cost management practices such as accounting for overheads, applications of budgetary control and standard costing. It addition to traditional cost management techniques it also deals with applications of contemporary management tools such as activity-based costing. The hypotheses in general deal with the difference...

    Strategic programming, Complex supply chain, Lean, Production programming, Suppliers selection,   ELECTRE This paper represents a model of strategic programming with limited resources in a complex supply chain. The main goal of the proposed model is to increase efficiency and effectiveness of the supply chain with respect to income increases and cost decreases. Using special objective funct...

Background: E-Learning could increase efficiency teaching process and higher quality of education. The aim of this study was to determine the factors related to eLearning intention based on the Adoption Technology Model (ATM). Methods: This cross-sectional study, conducted among 150 faculty members of Kermanshah University of medical science. Participants were randomly selected to participate v...

Value Stream Mapping technique involves flowcharting the steps, activities, material flows, communications, and other process elements that are involved with a process or transformation. In this respect, Value stream mapping helps an organization to identify the non-value-adding elements in a targeted process and brings a product or a group of products that use the same resources through the ma...