This study aims to determine the cost of goods sold increase profits and assets. The object research is small businesses engaged in industry making bags, wallets, suitcases. method used uses descriptive qualitative where interviews data documentation are as basis for calculating main production, inventory, determination fifo methods, raw material costs, labor factory overhead. result achieved t...

The purpose of this study was to determine and analyze the effect raw material cost efficiency, direct labor costs, factory overhead efficiency on profit margin ratio at PT Cipta Karya Utama in 2017-2021. sampling technique used saturated with multiple linear regression analysis methods. results showed that simultaneously had a positive significant ratio. While partially costs have no test for ...

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 desc...

sustainable forest management in caspian forests of iran requires cost-benefit analysis in order to maintain the quality of timber stands during logging operations. this study was done with the aim of cost and gross revenue computations from current logging (net present value) in three adjacent compartments in district 2 of shafroud watershed. motion and time studies were carried out during fel...

introduction: increasing costs of health and treatment services has led health economics specialists and even physicians in all countries to seek new methods for controlling and reducing costs in medical and health services. the present study was aimed to estimate the costs of a cardiac care unit (ccu) in a governmental hospital in iran. methods: in order to determine the end cost, a stepwise p...

in this paper, a mixed-integer linearized programming (minlp) model is presented to design a group layout (gl) of a cellular manufacturing system (cms) in a dynamic environment with considering production planning (pp) decisions. this model incorporates with an extensive coverage of important manufacturing features used in the design of cmss. there are also some features that make the presented...

introduction: cost estimation is a important tool which assist the managers to plan and to control the economic functions of the organization. the present study aims to identify the cost of a cesarean surgery in one of the first class public hospitals in iran. methodology: reviewing all expenses of the hospital documents in the financial unit, the cost of a cesarean surgery was determined throu...