نوع مقاله: مقاله پژوهشی
نویسندگان
1 دانشجوی کارشناسی ارشد گروه حسابداری، واحد تبریز، دانشگاه آزاد اسلامی، تبریز، ایران
2 استادیار، عضو هیئت علمی گروه حسابداری، واحد مرند، دانشگاه آزاد اسلامی، مرند، ایران
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
Using value engineering began in the developed world is evolving at roughly from 1950 to the present. The use of this method in our country has also made great progress and is required for some projects with higher financial resources. There are several methods to investigate the processes and products. These methods have been developed during the past years, the among them is the purpose of the application of value engineering technology, analytical and systematic review process and the product so that it can reduce costs and increase efficiency. The aim of this study is a comparative study of the implementation of value engineering to hospitals in Tabriz International projects and projects under the Ministry of Health. Results of this research show that the application of value engineering in the private sector, because of lack of government intervention and bureaucracy, has positive results.
کلیدواژه‌ها [English]
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