1 فصل اول (کلیات پژوهش) مقدمه پژوهش                                                                                                           3 بیان مساله اساسی پژوهش                                                                                             4 اهمیت و ضرورت انجام پژوهش                                                                                     6 جنبه جدید بودن و نوآوری در پژوهش                                                                             7 اهداف مشخص پژوهش                                                                                               8 سوالات پژوهش                                                                                                         8 فرضیه های پژوهش                                                                                                     9 سازمان                                                                                                                    9 ساختار سازمان                                                                                                          11 عملکرد سازمانی                                                                                                        12 مدیریت هزینه                                                                                                            12 سود آوری                                                                                                                13 مدیریت تخصیص منابع                                                                                                            13 ارزیابی عملکرد                                                                                                          14 فصل دوم (ادبیات و پیشینه پژوهش) پیشگفتار                                                                                                                  17 تعریف هزینه                                                                                                                         19 چه اقلامی باید در هزینه ها منظور شوند                                                                            20 چگونه باید هزینه های را اندازه گیری کرد؟                                                                                    20 شناخت هزینه                                                                                                                        21 انواع هزینه                                                                                                                23 هزینه های ثابت                                                                                                          23 هزینه های متغیر                                                                                                         23 هزینه های نمیه متغیر                                                                                                   24 رفتار هزینه                                                                                                               24 چسبندگی هزینه                                                                                                         25 بررسی ادبیات موضوع                                                                                                 27 پرتفولیو                                                                                                                   27 بررسی شاخصهای سنجش عملکرد (سنتی و نوین)                                                               29 شاخص های غیر مالی                                                                                                  30 شاخص های مالی                                                                                                       32 معیارهای مالی سنتی                                                                                                    33 بازده سرمایه گذاری                                                                                                    33 سوده باقیمانده                                                                                                           34 بازده فروش                                                                                                              35 سود هر سهم                                                                                                             35 قیمت به عایدی هر سهم                                                                                               36 معیارهای ارزیابی شرکت                                                                                               37 معیار اول – سود                                                                                                        37 معیار دوم – سود هر سهم                                                                                                            39 معیار سوم – رشد سود                                                                                                   39 معیار چهارم- نرخ بازده سرمایه گذاری                                                                               40 بررسی مدلهای حسابرسی عملکرد و عملیاتی در شرکت های فرا بورس                                        41 مدل نسبت سود عملیاتی                                                                                                 43 پیشینه تحقیق                                                                                                               46 پیشینه تحقیقات داخلی                                                                                                   46 پیشینه تحقیقات خارجی                                                                                                  50 فصل سوم (روش اجرای پژوهش) مقدمه                                                                                                                      55 روش پژوهش                                                                                                            55 جامعه مطالعاتی پژوهش                                                                                                55 دوره های مالی مورد آزمون                                                                                           56 تبیین مدل پژوهش و شیوه اندازه گیری متغیرها                                                                   57 متغیرهای وابسته                                                                                                         58 متغیرهای مستقل                                                                                                        58 متغیرهای کنترلی                                                                                                        60 روش های جمع آوری و منابع داده های پژوهش                                                                     60 روش تجزیه و تحلیل داده های                                                                                        61 تحلیل همبستگی                                                                                                         61 ضریب همبستگی                                                                                                        62 فصل چهارم (تجزیه و تحلیل داده ها) مقدمه                                                                                                                      65 شاخص های توصیفی متغیرها                                                                                        65 تجزیه و تحلیل فرضیه های تحقیق                                                                                    67 بررسی فرض نرمال بودن متغیرها                                                                                                68 تجزیه و تحلیل و آزمون فرضیات فرضیه اول                                                                       69 فرضیه اول                                                                                                                69 آزمون فرضیه دوم                                                                                                       71 آزمون فرضیه سوم                                                                                                      73 آزمون فرضیه چهارم                                                                                                    77