2.2 Profit sharing
Profit sharing is one of the essential factors in determining the value
of a company. The term profit sharing refers to company’s decisions
regarding the payment of benefits to shareholders of the company, in
other words, the distribution of profits, size and model of cash
payments to shareholders 10. Therefore, the decision
of the company to decide how much dividends can be distributed to
shareholders is a matter of the profit sharing policy. The healthcare
industry as one of the active and effective sectors can be a great
source for reducing costs and increasing profitability through the
implementation of laboratory networks. For profit sharing, factors that
are necessary for the network of diagnostic laboratories for joint
infrastructure development up to the stage of growth should be
identified and an appropriate mechanism should be developed among the
members of the network. According to the experts, the criteria used to
determine the factors influencing profit sharing are as shown in Fig. 2.