فعالیت‌‌های زنجیره‌ی تأمین و عملکرد مالی: نقش مدیریت هزینه‌‌های استراتژیک

قنبری, جابر; عباسی, ابراهیم; دیده خانی, حسین; اشرفی, مجید

فعالیت‌‌های زنجیره‌ی تأمین و عملکرد مالی: نقش مدیریت هزینه‌‌های استراتژیک

نوع مقاله : پژوهشی

نویسندگان

¹ دانشجوی دکتری، گروه حسابداری، واحد علی آباد کتول، دانشگاه آزاد اسلامی ، علی آباد کتول، ایران

² استاد،گروه مدیریت، دانشکده علوم اجتماعی واقتصاد، دانشگاه الزهرا، تهران، ایران

³ استادیار، گروه مهندسی صنایع، واحد علی آباد کتول، دانشگاه آزاد اسلامی، علی آباد کتول، ایران

⁴ استادیار، گروه حسابداری، واحد علی آباد کتول، دانشگاه آزاد اسلامی، علی آباد کتول، ایران

چکیده

تحقیق حاضر به بررسی نقش مدیریت هزینه‌های استراتژیک به‌عنوان یک متغیر تعدیلگر بر ارتباط بین فعالیت‌های زنجیره‌ی تأمین و بهبود عملکرد مالی پرداخته است. بهبود عملکرد مالی به‌عنوان متغیر وابسته، فعالیت‌های زنجیره‌ی تأمین، مدیریت هزینه‌های استراتژیک به‌عنوان متغیر‌های مستقل اصلی و ساختار مالی و اندازه‌ی شرکت به‌عنوان متغیر‌های کنترلی تلقی شده است. نوع پژوهش از نظر هدف کاربردی، متکی بر طرح تحقیق پسروی دادی- پیمایشی و از روش استنتاج توصیفی- استقرایی بهره گرفته است. از بین شرکت‌های منتخب بورسی تهران به روش تصادفی ساده 165 شرکت انتخاب و جهت اندازه‌گیری فعالیت‌های زنجیره‌ی تأمین و مدیریت هزینه‌های استراتژیک از نظرسنجی مدیریت عالیه استفاده شده است. به کارگیری الگوی معادلات ساختاری پس از انجام آزمون‌های تشخیصی نشان‌ داد که مدیریت هزینه‌های استراتژیک بر رابطه‌ی بین فعالیت‌های زنجیره‌ی تأمین در ابعاد مختلف و بهبود عملکرد مالی با سنجه‌های مختلف، تأثیر مثبت و معنی‌داری داشته است.

کلیدواژه‌ها

20.1001.1.20089198.1401.24.74.3.0

موضوعات

اندازه‌گیری عملکرد در زنجیره تأمین

عنوان مقاله [English]

Supply Chain Activities and Financial Performance: The Role of Strategic Cost Management

نویسندگان [English]

Jaber Ghanbari ¹
Ebrahim Abbasi ²
Hosein Didehkhani ³
Majid Ashrafi ⁴

¹ PhD student in accounting, Aliabad Katoul branch, Islamic Azad University, Aliabad Katoul, Iran

² Professor , Department of management , faculty of social sciences and economics , Alzahra University, Tehran, Iran

³ Assistant Professor, Department of Industrial Engineering, Aliabad Katoul branch, Islamic Azad University, Aliabad Katoul, Iran

⁴ Assistant Professor, Department of Accounting, Aliabad Katoul branch, Islamic Azad University, Aliabad Katoul, Iran.

چکیده [English]

The present study investigates the role of strategic cost management as an intermediary variable on the relationship between the supply chain activities, and the financial performance improvement. The improvement of financial performance is selected as the dependent variable, the supply chain activities and the strategic cost management are considered as the main independent variables whilst the financial structure and the size of company are considered as control variables. The research is an applied purpose research, based on a data-survey retrospective research design and uses a descriptive-inductive inference method. From a list of selected companies of Tehran Stock Exchange, 165 companies were picked by the simple random method and top management survey was used to measure the supply chain activities and strategic cost management. Applying the structural equation model after diagnostic tests shows that strategic cost management has a positive and significant effect on the relationship between the supply chain activities in different dimensions and on improving the financial performance with different metrics.

کلیدواژه‌ها [English]

Strategic Cost Management
Financial Performance
Supply Chain
Supplier Integration
in-House Integration and Customer Integration

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