by studying the evolution history of budgeting systems, you may discern three stages: in the first stage, controlling role of budget is regarded its major function. in the second stage, budget is considered as a means for management improvement. in the third stage, the role of budget is considered in economic planning, implementation of programs and government performance management. after worl...

The operational management of healthcare services is expected to directly touch patient experiences. Iranian Ministry of Health and Medical Education (MoHME) for the first time, as such, has sought to improve the operational management of healthcare delivery within a reform agenda by setting benchmarks for ‘number of visit per hour’ and waiting time in outpatient clinics of about 700 affiliated...

Background: In order to reduce the adverse effects of unethical decision-making in the operations function of firms, this study was conducted to identify and determine the causal relationships governing ethical decision barriers in operations and supply chain management. Method: This research is applied in terms of purpose and survey in terms of data acquisition. The research population includ...