Volume 5, Issue 3 (9-2023)                   sjamao 2023, 5(3): 1-11 | Back to browse issues page


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Dolat A, Saeidi H, Heshmati J. Application of activity-based costing method (ABC) in determining the cost of agricultural services in North Khorasan. sjamao 2023; 5 (3) :1-11
URL: http://sjamao.srpub.org/article-7-102-en.html
Department of Accounting, Shirvan Branch, Islamic Azad University, Shirvan, Iran
Abstract:   (435 Views)
The general public policies of the administrative system are a set of macro-administrative policies that are obligated by the Iran leadership as a model, guide the actions of the country. One of the most important policies is the issue of logistic villageschr('39') agility. The reason for this importance is the scientific propositions of researchers that interlace the agility of administrative systems to their survival. Achieving agility requires the enablers that helped that system to achieve this important goal. The conclusion is that every administrative system must have the enablers to achieve agility they directly affect the ability of the organization to respond quickly and effectively to unpredictable changes in the organizational environment. The aim of this paper is to propose and implement an approach to evaluate the enablers for effective implementation of agility policy in logistics villages of Tehran province. After determining the factors of enablers agility by content analysis method and explaining their importance and causal relationships with fuzzy DEMATEL technique, CFA and EFA analysis was performed on the obtained model and the goodness of the model was considered and finally, evaluation was done by questionnaires with fuzzy linguistic words.
     
Type of Study: Research | Subject: Business, Management and Accounting (General)
Received: 2023/06/5 | Revised: 2023/07/25 | Accepted: 2023/08/20 | Published: 2023/09/1

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