ارائه مدل ارزیابی کارایی هزینه های تولید در زنجیره تامین ناب با استفاده از رویکرد ساختاری تفسیری (مورد مطالعه: شرکت ایران خودرو)
محورهای موضوعی : مهندسی مالی
بهزاد لطیفیان
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مهرداد قنبری
2
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بابک جمشیدی نوید
3
1 - گروه حسابداری، واحد کرمانشاه، دانشگاه آزاد اسلامی، کرمانشاه، ایران.
2 - گروه حسابداری، واحد کرمانشاه، دانشگاه آزاد اسلامی، کرمانشاه، ایران
3 - گروه حسابداری،واحد کرمانشاه،دانشگاه آزاد اسلامی، کرمانشاه، ایران
کلید واژه: ارزیابی کارایی, هزینه تولید, زنجیره تامین ناب,
چکیده مقاله :
هدف پژوهش حاضر ارائه مدلی برای ارزیابی کارایی هزینه های تولید شرکت ایران خودرو با محوریت زنجیره تامین ناب و با استفاده از رویکرد ساختاری تفسیری است.روش مورد نظر، کیفی- کمی بوده که در بخش کیفی با انجام مصاحبه با خبرگان تعداد 17 متغیر استخراج و در بخش کمی برای مدل سازی از روش مدل سازی ساختاری تفسیری (ISM) بهره گرفته و سپس تحلیل میک مک انجام گرفت.یافتهها بدست آوردن مدلی پنج سطحی بود که تاثیرگذارترین و تنها ترین متغیر این مدل در سطح پنجم تغییرات تکنولوژی و تاثیرپذیرترین متغیرهای این مدل در سطح اول سودآوری، درآمد ناخالص تولید و شاخص پایه کارایی هزینه تولید بودند. بر اساس تحلیل میک-مک معیار تغییرات تکنولوژی دارای وابستگی کم و هدایت بالا می باشد، معیار کاهش بهای تمام شده و درآمد ناخالص تولید تاثیرپذیری بالا و تاثیرگذاری کمی روی سیستم دارند؛ مابقی معیارها از نوع رابط هستند.باتوجه به مدل این پژوهش تغییرات تکنولوژی میتواند بیشترین تاثیر را در کارایی هزینه تولید داشته باشد. سایر راهکارهای بهبود کارایی هزینه های تولید عبارتند از: افزایش کیفیت تولید، بهینگی هزینه های ورودی تولید، مدیریت اثربخش تغییرات قیمت ورودی های تولید، افزایش توان تولید و...
The purpose of the present study is to present a model to evaluate the efficiency of Iran Khodro Company production costs with a lean supply chain focus and using an interpretive structural approach.The method was qualitative-quantitative. In the qualitative section, 17 variables were extracted by interviewing the experts, and in the quantitative section, the interpretive structural modeling (ISM) method was used for modeling and then the Mic-Mac analysis was performed.Findings were to obtain a five-level model that was the most influential and the only variable in the fifth level of technology change and the most influential variables in the first level were profitability, gross income and basic cost efficiency index. According to the Mac-Mac analysis, technology change measures have low dependency and high conductivity, cost reduction measures, and gross revenue generating high impact and little impact on the system; the rest are interface type.According to the model of this research, technological changes can have the greatest impact on the cost efficiency of production. Other ways to improve the efficiency of production costs include: increasing production quality, optimizing production input costs, effectively managing production input price changes, increasing production capacity and ...
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