Application of Weighted Average Cost of Capital (WACC) in Valuation Models and Financial Decision-Making

This systematic review examines the effectiveness of Reality Therapy in promoting mental health and empowerment among female nurses, integrating an innovative interdisciplinary lens through the principles of Weighted Average Cost of Capital (WACC) from corporate finance. Nurses frequently experience high levels of burnout, emotional exhaustion, and decreased resilience, particularly in high-pressure healthcare environments. Reality Therapy, based on choice theory and operationalized through the WDEP model (Want, Do, Evaluate, Plan), offers a structured approach to self-awareness, responsibility, and adaptive coping. The aim of this review is to assess how Reality Therapy can enhance psychological well-being in nursing contexts while drawing conceptual parallels to financial cost-evaluation methodologies, thereby offering a strategic framework for improving intervention efficiency. Following PRISMA ۲۰۲۰ guidelines, a comprehensive search of academic databases including PubMed, Scopus, Web of Science, and PsycINFO was conducted for studies published between ۲۰۱۵ and ۲۰۲۵. Inclusion criteria focused on empirical or quasi-experimental studies involving Reality Therapy interventions with female nursing populations, while exclusion criteria eliminated studies lacking empirical data or intervention specificity. Forty-five studies met the criteria, incorporating diverse cultural contexts, qualitative narratives, and quantitative measurement scales. The findings reveal consistent positive outcomes from Reality Therapy, including a reduction in burnout by up to ۳۵%, resilience increases averaging ۴۰%, and notable improvements in communication and teamwork. The integration of WACC literature highlights analogous strategies for precision measurement, resource allocation, and sustainable planning in both financial and health domains. By framing mental health investment in nurses as “human capital” requiring strategic assessment, the review underscores the potential for cross-sector learning. In conclusion, Reality Therapy offers a replicable, cost-efficient, and culturally adaptable mental health intervention for female nurses. The WACC analogy strengthens the case for adopting quantitative and qualitative performance measures to guide policy and organizational strategy. Treating psychological health programs as long-term investments — monitored and adjusted for local conditions — may ensure resilient healthcare systems and stable workforce outcomes. This approach bridges financial rigor with human welfare imperatives, creating an interdisciplinary model capable of enhancing both clinical care and organizational sustainability.

کلیدواژه ها:

Reality Therapy ، Female Nurses ، Mental Health Empowerment ، Weighted Average Cost of Capital ، Cross‑Sector Evaluation