عوامل موثر بر کاربرد سیستم های مدیریت هزینه در صنعت پتروشیمی ایران
محورهای موضوعی : مدیریت بازرگانیعسگر پاک مرام 1 , بیژن محمدی 2 , جعفر بیک زاد 3
1 - عضو هیأت علمی،گروه حسابداری،واحد بناب، دانشگاه آزاد اسلامی، بناب،ایران / دانشجوی دوره ی دکترای حسابداری واحد علوم و تحقیقات تهران
2 - مدرس رشته حسابداری و کارشناس ارشد مالیاتی
3 - عضو هیأت علمی،گروه مدیریت،واحد بناب، دانشگاه آزاد اسلامی، بناب،ایران
کلید واژه: سیستم, مدیریت استراتژیک, صنعت, مدیریت هزینه, پتروشیمی ایران,
چکیده مقاله :
دردنیای امروز، حیات بسیاری از صنایع به توانایی آنان در افزایش دقت سیستم مدیریت هزینه وابسته است که بر کاهش هزینه ها یا به تعبیر عام تر اقلام بهای تمام شده به عنوان مولفه ای مهم از عناصر مثلث بقا، در تمام طول فرایند تولید و زنجیره ارزش متمرکز است. در بین صنایع اصلی کشور، صنعت پتروشیمی ایران به عنوان یکی از مهمترین محورهای حرکت به سمت توسعه در کشور مطرح است. مقاله حاضر نتیجه یک کار پژوهشی است که به روش پیمایشی اکتشافی و با چارچوب کلی قیاسی استقرائی تهیه گردیده است، و هدف اصلی آن این است که با دیدی تحلیلی به بررسی عوامل موثر بر استقرار و پیاده سازی مدیریت هزینه در صنعت پتروشیمی ایران بپردازد. جمع آوری اطلاعات با استفاده از روشهای مشاهده، مصاحبه ، تهیه پرسش نامه ای پژوهشگر ساخته و با مقیاس لیکرت انجام پذیرفته است. جامعه آماری، مدیران رده عالی و میانی43 شرکت موجود در صنعت پتروشیمی ایران در نظر گرفته شد که به نحوی از انحاء با موضوع مورد پژوهش ارتباط داشته اند. فرضیات پژوهش از طریق آزمون t و با استفاده از نرم افزار Excel مورد آزمون قرارگرفت و یافته های پژوهش حاکی از این است که در سطح اطمینان 95% می توان ادعا نمود که ویژگی صنعت پتروشیمی بر کاربرد سیستم های مدیریت هزینه مؤثر است.
In today’s world, the existence of many of the industries depends on their ability to increase the accuracy of the cost management system, which accounts for the reduction of expenses, or in more general terms, the end cost of items, as an important component of the survival triangle elements throughout the whole production process and value chain. Among the country’s core industries, Iran Petrochemical Industry is considered as one of the most important movement pivots toward development in the country. The present article is the product of a research project carried out by heuristic survey method within the general inductive – deductive framework. The main purpose of the research is the analytical study of the factors effective on establishing and implementing the cost management in Iran Petrochemical Industry. Collecting the data was carried out using the techniques of observation, interview, and preparing a researcher-made questionnaire based on likert’s scale. The research population consists of the top and middle managers of the 43 companies in Iran Petrochemical Industry, who have somehow been involved in the research subject. The research hypotheses were tested using t-test and Excel software. The findings indicate that at the confidence level of 95% it can be claimed that the specific characteristic of petrochemical industry is effective on the use of cost management systems.
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Hoveida, R., & Naderi, N. (2009). Surveying the Level of Employee Organizational Citizenship Behavior. Executive Management Research Journal, 1, 103-118, (In Persian).
Jesse T. Barfield & et.al. (1998), ))Cost Accounting: Traditions and Innovations((, South Western, 3rd edition.
Kaplan, R.S. & Norton, D.P. (1996), ))The Balanced Scorecard: Translating Strategy into Action((, Harvard Business School Press, Harvard.
Kaplan, R.S. & Norton, D.P. (2004), ))Strategy Maps: Converting Intangible Assets into Tangible Outcomes((, Harvard Business School Press, Harvard.
Rahnomaye Roodposhti, F. (2008). Strategic Management Accounting. Tehran: Islamic Azad University, Science and Research Branch, (In Persian).
Shabahang, R. (2002). Management Accounting. Tehran: Audit Organization Publication, (In Persian).
Shank, J.K. and Govindarajan, V. (1992), ))Strategic cost management: the value chain perspective(( Management Accounting Research, fall: 179-198.
Sohrabi, B., & Abedin, B. (2003). Investigating Cost Management in Information Technology Projects. Financial Quarterly, 16, 105-116, (In Persian).
Ward, Keith (1992), ))Strategic Management Accounting((, Butterworth- Heinemann
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Arab Mazar Yazdi, M. (1993). The Necessity of Revision of the Position of Accounting Information Systems in Accounting and Education. Accounting Surveys, 9, (In Persian).
Bar Field, Jesse (1998),)) Cost Accounting ((, South Western, 3rd Ed.
Blocher & et.al (2005), ))cost management((, 3rd ed, McGraw – Hill.
Brimsom J.A. (1998), ))Cost management for todays Advanced manufacturing((, Harvard Business school Press.
Cooper, R. and Slagmulder, R.(1998a), ))Strategic Cost Management: What is Strategic Cost Management? ((, Management Accounting, Jan. Vol. 79, No.7, PP. 14-16.
Cooper, R. and Slagmulder, R. (1998b), ))Strategic Cost Management: The Scope of Strategic Cost Management((, Management Accounting, Vol. 79, No.8, PP.16-18.
Cooper, R. and Slagmulder, R. (1998c), ))Strategic Cost Management: Extra- Organizational Cost Analysis((, Management Accounting, Vol. 80, No.1. PP. 14-16.
Cooper, R. and Slagmulder, R. (1998d), ))Strategic Cost Management: Cost Management Beyond the Boundaries of the firm((, Management Accounting, Vol. 79, No.9. PP. 18-20.
Cooper R & Kaplan. R.S. (1999), ))The Design of Cost Management Systems((, 2nd Edition, Prentice Hall.
Hoveida, R., & Naderi, N. (2009). Surveying the Level of Employee Organizational Citizenship Behavior. Executive Management Research Journal, 1, 103-118, (In Persian).
Jesse T. Barfield & et.al. (1998), ))Cost Accounting: Traditions and Innovations((, South Western, 3rd edition.
Kaplan, R.S. & Norton, D.P. (1996), ))The Balanced Scorecard: Translating Strategy into Action((, Harvard Business School Press, Harvard.
Kaplan, R.S. & Norton, D.P. (2004), ))Strategy Maps: Converting Intangible Assets into Tangible Outcomes((, Harvard Business School Press, Harvard.
Rahnomaye Roodposhti, F. (2008). Strategic Management Accounting. Tehran: Islamic Azad University, Science and Research Branch, (In Persian).
Shabahang, R. (2002). Management Accounting. Tehran: Audit Organization Publication, (In Persian).
Shank, J.K. and Govindarajan, V. (1992), ))Strategic cost management: the value chain perspective(( Management Accounting Research, fall: 179-198.
Sohrabi, B., & Abedin, B. (2003). Investigating Cost Management in Information Technology Projects. Financial Quarterly, 16, 105-116, (In Persian).
Ward, Keith (1992), ))Strategic Management Accounting((, Butterworth- Heinemann