List of Articles هزینه ثابت

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  1 - A Bargaining Game Model for Estimating Efficiency of the Multi-stage Network with Fixed Cost Allocation and its Applications
  Kayvan Moradipour Sanaz Asadi Rahmati Elham Abdali
  10.30495/eco.2022.1941475.2579
   In this paper, a bargaining game model is extended to evaluate the efficiency of decision making units with a multi-stage network structure. Moreover, each stage of network data envelopment analysis (DEAN) is considered as a game player. Accordingly, the allocated More

   In this paper, a bargaining game model is extended to evaluate the efficiency of decision making units with a multi-stage network structure. Moreover, each stage of network data envelopment analysis (DEAN) is considered as a game player. Accordingly, the allocated fixed cost is divided among all the stages such that the best allocation is made to the best stage. With a newer idea, the intermediate stage in the data envelopment analysis of three-stage networks is considered as a common player in the bargaining game, so that the stage plays a significant role in maximizing the performance of network. Next, an alternative approach to allocating a common fixed cost in a multi-stage network based on the bargaining game is proposed. Finally, as direct apllication of the performance of the proposed models some examples are given. Manuscript profile
• Open Access Article
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  2 - The Differing Effects of firm Size and Industry on Firm Profitability
  Mahnaz Mollanazari Yadollah Nourifard Shaghayagh Ghashghaei Abdi
  The aim of this research is study about the different effects of firm size and Industry on firm profitability in Tehran Stock Exchange during 1385 to 1389. The natural logarithm of book value of assets is used as an indicator to measure firm size. Also, the type of indu More

  The aim of this research is study about the different effects of firm size and Industry on firm profitability in Tehran Stock Exchange during 1385 to 1389. The natural logarithm of book value of assets is used as an indicator to measure firm size. Also, the type of industry, the separation of industries with high fixed costs and low on the stock exceeds the number of industries that were concentrated in the categories above. Furthermore profitability is calculated based on three indicators(net operating assets, return on net operating assets and return on operating assets. ) the Results of hypothesis tests indicates that there is no significant relationship between high fixed costs and profitability of large companies in various industries. there is no significant relationship between low fixed costs and profitability of small companies in various industries. there is no significant relationship between operating liability leverage and profitability indicators(return on net operating assets and return on operating assets) of small and large companies in industries with low fixed costs(chemical products , cement , lime and gypsum , basic metals and other non metallic mineral products). there is a significant negative relationship between operating liability leverage and two profitability indicators(return on net operating assets and return on operating assets) of small and large companies in industries with high fixed costs(Vehicle and parts manufacturing and Pharma). There is a significant positive relationship between operating liability leverage and return on common equity of small companies in industries with low fixed costs. Manuscript profile