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.