Feasibility of Establishing Descriptive Evaluation and its Benefits in Secondary Schools of Iran

Abstract. The purpose of this study is to assess the feasibility of establishing descriptive evaluation and its use in secondary school from the perspective of secondary school’s teachers in Hamadan. Basically, in order to evaluate the achievement of students in schools, used two methods of quantitative evaluation and descriptive evaluation. The quantitative evaluation follows the principles of classical psychology and behaviorism, while the descriptive evaluation follows the principles of constructivist psychology. The method of this research is descriptive and survey type. The statistical population includes all 577 secondary school teachers in Hamadan, of which 234 were selected by stratified random sampling method. In order to assess the feasibility, five components were considered includes human, structural, technological, temporal, and financial. A researcher-made questionnaire with a five-point Likert scale was used to collect information. The validity of tool was confirmed by experts and its reliability was obtained through Cronbach's alpha of 83%.  In order to analyze information were used descriptive and inferential statistics. The results showed that in structural component, the studied fields are not provided (submitted circulars, content of books, application of plan in all courses and foundations).  In the technological component, there are no hardware and software facilities in secondary schools to implement this plan. In the time component of school year, daily school time and time in classroom are not commensurate with descriptive evaluation plan. The financial component does not provide sufficient budget for implementation of plan. In the human component, education teachers lack of interest and ability to implement this plan

Providing a model of management accounting to reduce costs for economical firms by combining two strategic instruments of value engineering and target costing: A case study in Cement Co. SAMAN West

With the increasing development and issues related to WTO countries to join a progressive organization, the necessity of the new management accounting techniques can be felt more than ever important. At the present time, Costing Value Engineering and Target, which are widely used in various industries to developing countries cement companies are used to settle the West in this matter. In order to successfully implement value engineering and target costing, it is required for all companies and manufacturers in various industries, while maintaining the quality and performance of their products, pay particular attention to this aspect of their products, which are still very helpful in reducing the competitive prices of its products, its share in increasing in the market and increase their profitability. Therefore, methods to reduce costs have been considered by enterprises for its huge investments have been made localization and institutionalization. The aim of this new approach in management accounting research enterprise to reduce costs by combining the two tools is of strategic value engineering and target costing. According to the findings, we can say that customer satisfaction, product design, communication with suppliers of raw materials for durability and longevity of the company is critical

Providing a model of management accounting to reduce costs for economical firms by combining two strategic instruments of value engineering and target costing: A case study in Cement Co. SAMAN West

With the increasing development and issues related to WTO countries to join a progressive organization, the necessity of the new management accounting techniques can be felt more than ever important. At the present time, Costing Value Engineering and Target, which are widely used in various industries to developing countries cement companies are used to settle the West in this matter. In order to successfully implement value engineering and target costing, it is required for all companies and manufacturers in various industries, while maintaining the quality and performance of their products, pay particular attention to this aspect of their products, which are still very helpful in reducing the competitive prices of its products, its share in increasing in the market and increase their profitability. Therefore, methods to reduce costs have been considered by enterprises for its huge investments have been made localization and institutionalization. The aim of this new approach in management accounting research enterprise to reduce costs by combining the two tools is of strategic value engineering and target costing. According to the findings, we can say that customer satisfaction, product design, communication with suppliers of raw materials for durability and longevity of the company is critical

Providing a model of management accounting to reduce costs for economical firms by combining two strategic instruments of value engineering and target costing: A case study in Cement Co. SAMAN West

With the increasing development and issues related to WTO countries to join a progressive organization, the necessity of the new management accounting techniques can be felt more than ever important. At the present time, Costing Value Engineering and Target, which are widely used in various industries to developing countries cement companies are used to settle the West in this matter. In order to successfully implement value engineering and target costing, it is required for all companies and manufacturers in various industries, while maintaining the quality and performance of their products, pay particular attention to this aspect of their products, which are still very helpful in reducing the competitive prices of its products, its share in increasing in the market and increase their profitability. Therefore, methods to reduce costs have been considered by enterprises for its huge investments have been made localization and institutionalization. The aim of this new approach in management accounting research enterprise to reduce costs by combining the two tools is of strategic value engineering and target costing. According to the findings, we can say that customer satisfaction, product design, communication with suppliers of raw materials for durability and longevity of the company is critical

Providing a model of management accounting to reduce costs for economical firms by combining two strategic instruments of value engineering and target costing: A case study in Cement Co. SAMAN West

With the increasing development and issues related to WTO countries to join a progressive organization, the necessity of the new management accounting techniques can be felt more than ever important. At the present time, Costing Value Engineering and Target, which are widely used in various industries to developing countries cement companies are used to settle the West in this matter. In order to successfully implement value engineering and target costing, it is required for all companies and manufacturers in various industries, while maintaining the quality and performance of their products, pay particular attention to this aspect of their products, which are still very helpful in reducing the competitive prices of its products, its share in increasing in the market and increase their profitability. Therefore, methods to reduce costs have been considered by enterprises for its huge investments have been made localization and institutionalization. The aim of this new approach in management accounting research enterprise to reduce costs by combining the two tools is of strategic value engineering and target costing. According to the findings, we can say that customer satisfaction, product design, communication with suppliers of raw materials for durability and longevity of the company is critical