solutions to cost management of car maintenance with emphasis on the resistance economy with Theme analysis approach

In the new approach, the category of net is considered as an essential part of the operations of organizations. With this view, the present study was conducted as the cost management of car net with emphasis on the resistance economy.

The type of research is applied and exploratory mixed method has been used. Research information was obtained through documentary studies and interviews. The first statistical population; Organizational experts of the police force of 12 people with bachelor's, master's and higher degrees who have expertise and experience in the field of Car maintenance and the second community; Managers and experts in the field of law enforcement were ready and supported by 30 people. Descriptive and inferential statistical tests were used to analyze the data. The model was presented by reviewing the background and interview. For this purpose, components related to cost management were extracted. KMO test and Bartlett sphericity test were used to evaluate the correlation matrix.

The value of KMO index for all 4 components of cost management is higher than the desired level of 0.6. Bartlett test results are significant for cost management components(p <0.001). In the qualitative part; The indicators were classified into four components. Managerial and structural factors, human factors, financial factors (budget and credit factor), planning and monitoring factor. Data analysis showed in quantitative section; Managerial and structural factors affect the cost management of Car maintenance. Human factors affect the cost management of car net. The factor of planning and monitoring the cost management of the car net is effective. Financial factors (budget and credit factor) affect the cost management of Car maintenance.

The main purpose of the car note is the effective use of tools and equipment, space and human resources. For this reason, in various institutions and organizations such as law enforcement, depending on the type of work and its operational volume, the organization has a wide range of work in the field of maintenance and repairs.