Provide a cost management model: with an efficiency approach
سال انتشار: 1402
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 109
فایل این مقاله در 16 صفحه با فرمت PDF قابل دریافت می باشد
- صدور گواهی نمایه سازی
- من نویسنده این مقاله هستم
استخراج به نرم افزارهای پژوهشی:
شناسه ملی سند علمی:
JR_IJFMA-8-30_015
تاریخ نمایه سازی: 29 فروردین 1402
چکیده مقاله:
Given that cost management and expanding its various dimensions have an important effect on the efficiency and operational effectiveness of companies and institutions, the main purpose of creating cost management is to reduce the cost of services (fixed and variable costs) to help To increase profitability. In this study, the positive relationship between organizational capital and the sticky behavior of sales, public and administrative costs has been investigated. The statistical population of the study includes companies listed on the Tehran Stock Exchange that ۷۵ companies in the period ۲۰۰۷ to ۲۰۱۳ have been selected from the statistical population by a systematic elimination method. In terms of purpose, the present study is a descriptive-correlational study in which, with a deductive-inductive approach, the primary data is collected through experiment and observation and analyzed using statistical methods. Finally, these lead to the production of theory. The result of the research is to provide a cost management model with an efficiency approach that can help managers in effective designing and implementing goods and services cost management system. As a result, managers and owners of companies, considering the above reason, learn the strategies related to adjusting this cost model in order to achieving methods to improve cost efficiency through handeling performance of firm.
کلیدواژه ها:
نویسندگان
Rahele Shahsvarzehi Narouei
Ph.D. Student, Department of Accounting, UAE Branch, Islamic Azad University, Dubai, United Arab Emirates
Fraydoon Rahnamay Roodposhti
Professor, Department of Accounting UAE Branch, Islamic Azad University, Dubai, United Arab Emirates
zahra pourzamani
Professor, Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Tehran
مراجع و منابع این مقاله:
لیست زیر مراجع و منابع استفاده شده در این مقاله را نمایش می دهد. این مراجع به صورت کاملا ماشینی و بر اساس هوش مصنوعی استخراج شده اند و لذا ممکن است دارای اشکالاتی باشند که به مرور زمان دقت استخراج این محتوا افزایش می یابد. مراجعی که مقالات مربوط به آنها در سیویلیکا نمایه شده و پیدا شده اند، به خود مقاله لینک شده اند :