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
1
(گروه حسابداری، واحد کرمانشاه، دانشگاه آزاد اسلامی، کرمانشاه، ایران.)
مهرداد قنبری
2
(گروه حسابداری، واحد کرمانشاه، دانشگاه آزاد اسلامی، کرمانشاه، ایران)
بابک جمشیدی نوید
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 ...
_||_
1- Alfat, Laiya and Nia Shahriari, Arash, (2014), "Interpretive structural modeling of factors affecting partner selection in agile supply chain", Journal of Production and Operations Management, No. 9, pp. 109-128.
2- Amirkhani, Amir Hossein, Faqih, Mohammad Baqer (2013), "Evaluation of the level of leanness of Iran Khodro Company based on Jackson and Jones model", Journal of Public Administration of Tehran University, No. 3, pp. 59-72.
3- Basri, Bijan, Shandi, Mohammad Baqir and Bratpour, Mostafa (2009), "Analysis of the technical efficiency of selected Bank Mellat branches in Tehran", Economic Research and Policy Quarterly, 18th year, number 54, pp. 55-79 .
4- Tizero, Ali (2008) "Agile Supply Chain Model Design - Interpretive Structural Modeling Approach", Zob Ahan Joint Stock Company, Doctoral Dissertation, Tarbiat Modares University, Tehran.
5- Hosseini, Seyyed Shamsuddin, Suri, Amir Reza (2016), "Estimating the efficiency of Iranian banks and factors affecting it", Economic Research Quarterly, No. 25, pp. 127-155.
6- Khodadadhosni, Seyedhamid, Naibpour, Mohammad and Mehboubi, Daoud (2013), "Intra-organizational factors affecting the effectiveness of the preparation costs of Amin University of Police Sciences", Quarterly Journal of Human Resources Development and Support, No. 28, pp. 149-176.
7- Khodadad Kashi, Farhad, Shahiki Tash, Mohammad Nabi, Hejbarkiani, Kambiz and Noorani Azad, Samaneh (2013), "Evaluation of mark-up, market power and cost efficiency in Iran's manufacturing industries", Iranian Applied Economic Studies Research Quarterly, No. 12. pp. 4-24.
8- Khodadad Kashi, Farhad; Hajian, Mohammad Reza. (2013), "Evaluation of cost efficiency in Iran's banking industry during 1380 to 1386", Scientific Research Quarterly of Planning and Budgeting, Year 18, Number 1, Spring 2013, pp. 24-3.
9- Ranjbar, Homayun, Rajabi, Mustafa (2012), "Evaluation of cost efficiency in the industry sector: the case study of Isfahan province industries", International conference on research methods in management, Tehran, pp. 12-28.
10- Dadfar, Mehdi (2015), "Car production cost in Iran", Bors magazine, number 29, pp. 2-7.
11- Sayadnaviri, Munireh, Kordarstami, Sohrab and Amirtimori, Alireza (2016), "Cost efficiency of the closed loop supply chain in the presence of dual and unfavorable factors", Journal of Modern Research in Mathematics, No. 9, pp. 5-15.
12- Sedkiani, Mehdi and Sohrai, Suvan (2013), "Evaluating the efficiency of cost, income and profit of the organization using data envelopment analysis", Journal of Quantitative Studies in Management, No. 21, pp. 203-224.
13- Alam Tabriz, Akbar (2012), New Approaches in Production Management, Publishing Center of Commerce, first edition.
14- Asgari, Heshmat Elah and Khodarahmi, Mohin (2015), "Estimating the convergence speed of cost efficiency in Iranian banking during the period 2010-2011", Economic Research Quarterly, No. 4, pp. 56-37.
15- Ghiori Moghadam, Ali, Alipour, Safdar, Nematollahi, Zaimeh and Asghari, Iraj (2015), "Determining the efficiency of cost and profit of banks by using data coverage analysis technique and examining its determining factors", researches Experimental Accounting, No. 25, pp. 83-105.
16- Freever, Leila (2014), "Investigation of technical inefficiency in major sub-sectors of Iranian industry", Business Research Quarterly, No. 26, pp. 101-119.
17- Moradi, Ebrahim, Pahlavani, Moseeb and Akbari, Ahmad (2014), "Convergence Analysis of Production Cost Efficiency in Iran's Wheat Farming", Economic Growth and Development Research Quarterly, No. 2, pp. 79-90.
18- Majidi, Mohammad Javad (2013), "Evaluation and analysis of the level of purity of the supply chain and providing improvement solutions for the study: food industry", Master's thesis, Faculty of Human Sciences, Department of Industrial Management.
19- Mozafari, Mohammad Mehdi and Bahina, Leila (2016), "Lean and green supply chain modeling with the aim of creating efficiency compatible with the environment", the second international conference on integration of management and economics in development, Iran-Tehran, August 2016 .
20- Namazi, Mohammad and Ebrahimi, Shahla (2013), "Investigating the efficiency of Iranian banks using the DEA technique in a stepwise method", Industrial Management Quarterly, No. 5, pp. 159-174.