بررسی تأثیر استفاده از دستگاه های همراه نامه رسان (PDA) در کاهش هزینه های اداری شرکت پست جمهوری اسلامی ایران
محورهای موضوعی : مدیریت (گرایش سیستم)روح اله نوری 1 , محمد رضا نقیبی 2
1 - استادیارگروه مدیریت منابع انسانی و کسب و کار،دانشکده مدیریت،دانشگاه خوارزمی،تهران،ایران
2 - کارشناس ارشد گروه مدیریت فناوری اطلاعات، دانشگاه خوارزمی، پردیس بین الملل، تهران، ایران
کلید واژه: هزینه, هزینه یابی بر مبنای فعالیت, دستگاه همراه نامه‌رسان(PDA), پست جمهوری اسلامی ایران,
چکیده مقاله :
استفاده از ابزارهای الکترونیکی موجبات توسعه و بهینه‌سازی عملیات داخلی سازمان ها، کاهش هزینه‌های داخلی و افزایش فرصت‌های سودآوری را ممکن ساخته است، لکن بهره‌وری در حوزه امور دفتری مورد بی‌توجهی واقع‌شده است. سیستم همراه نامه‌رسان برای ایجاد بهبود در کارآیی فرآیند توزیع مرسولات پستی و باهدف ارتقای رضایت مشتریان در شرکت‌های پستی راه‌اندازی گردیده است. با توجه به اهمیت کاهش هزینه‌ها در این پژوهش به این سؤال اصلی پاسخ‌داده‌شده است که استفاده از دستگاه‌های همراه نامه‌رسان(PDA) در هزینه‌های شرکت پست جمهوری اسلامی ایران چه تأثیری دارد؟ داده‌های این پژوهش، از داده‌های مربوط به مرسوله‌های پستی توزیع‌شده طی سال‌های ۱۳۹۱ الی ۱۳۹۴ بوده که از دیتابیس سرورهای مستقر در مرکز فناوری اطلاعات شرکت پست استخراج شده است. با استفاده از روش هزینه یابی بر مبنای فعالیت(ABC) به محاسبۀ محرک‌های هزینه پرداخته و با استفاده از روش نقطه سربه‌سر میزان صرفه‌جویی حاصل از استفاده از دستگاه PDA محاسبه شده است. برای سنجش نرمال بودن توزیع مشاهدات متغیرهای پژوهش از آزمون کلموگروف اسمیرنوف یک نمونه‌ای و تعیین عملکرد آزمون مقایسه میانگین‌های زوجی همبسته استفاده شده است. با توجه به نتایج به دست آمده مشاهده گردید که استفاده از دستگاه‌های PDA در مناطق مورد بررسی باعث افزایش سوددهی گردیده و بر روی هزینه‌های ملزومات اداری، حقوق و دستمزد و ایاب و ذهاب کارکنان تأثیر گذاشته است. در این راستا راهکارهایی جهت استفادۀ بهتر از این دستگاه‌ها در شرکت پست ارائه گردیده و پیشنهادهایی در جهت بررسی شاخص هزینه‌های زمان و کیفیت داده شده است.
Although the use of electronic devices has enhanced and optimized internal organizational operations, reduced organizational costs and increased organizational profitability, office work productivity has been totally overlooked. Personal Digital Assistant (PDA) has been operationalized by Information Technology Center to enhance productivity of distribution efficiency of postal procedures, and thereby, to enhance customer satisfaction. Owing to the importance of cost reduction, the present applied quantitative enquiry addressed the effect of PDA on postal cost in Post Company of Islamic Republic of Iran. The research sample included �18 mailing zones of Tehran Post Company. The research data comprised information concerning the distributed postal packages during 2013-2016 collected from Post Company databases. The normality of the data was checked via Kolmogorov-Smirnov test; Cost derives were analyzed via ABS method, and cost saving from using PDA was calculated through Break-even method. Normal pair-wise comparison (correlated mean) was used, assessing normality of variables’ observations, and determining operation area including parametrical and non-parametrical statistics. Also, a novel model was presented, evaluating the effect of PDA on cost reduction in Mail Company. The results revealed that the use of PDA in the areas under scrutiny had increased profitability by affecting cost of administrative consumables, wage and salary, and personnel transportation. The implications of the study for enhancing equipment efficiency and effectiveness in Post Company will be discussed.
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Baninajarian, N., Abdullah, Z., & Bolong, J. (2011). The Role of Email in Improving Task Performance among the Executives in Malaysia. Journal of Business and Management Research, 5-6.
Bezweek, S., & Egbu, C. (2010). The Impact of Information Technology to Facilitate Communication Collaboration in Libyan Public Organisations. Conference of CIB World Congress, Building Better World.
Bloom, N., Sadun, R., & van Reenen,J.(2010). Multinationals and the Productivity Miracle.
Faal A. (2013). Investigating the Impact of IT on Reducing the Cost of Banking Services and Measuring Its Amount in the Banking Industry. Tehran: University of Science and Culture, (In Persian).
Farghangi, A., Abbaspour, A., & Abachian Ghasemi, R. (2014). Investigating the Effect of New Communication and Information Technologies on Organizational Structure and Firm Performance in Service Industry: A Survey of Consultant Engineering Firms. Journal of Information Technology Management, 5(3), 123-146, (In Persian).
Farhang, M. (2006). Economics Dictionary Peykan Press, (In Persian).
Farmani, B., & Khodayari, N. (2015). Using of Information Technology in Project Cost Estimation in Sufyan Cement Factory. International Conference on Management in the 21st Century, Institute of Managers of Vieira Idea Capital, (In Persian).
Habibi, A. (2008). SPSS Training. Tehran: Pars Modir Electronic Publishing, (In Persian).
Hilton, R. W., Maher, M., & Selto, F. H. (). Cost Management. McGraw Hill.
Information Technology and Post Office of the Islamic Republic of Iran, Alborz Province. (2016). Retrieved from: www.karaj.post.ir/, (In Persian).
Jean, R., Sinkovics, R., & Kim, D. (8). Information Technology and Organizational Performance within International Business to Busines Srelationships: A Review and an Integrated Conceptual Framework. International Marketing Review, 563-83.
Karimi, M. (2012). Value Chain and Cost Accounting in Accounting. Regional Conference on New Issues in Accounting, Sama Technical and Professional, (In Persian).
Khan, B. (2015). Postman Training Course, Human Resources Development Directorate. Tehran: Post Office of the Islamic Republic of Iran, (In Persian).
Kordestani, G.(2012). The Relationship between the Amount of Investment in Information Technology and the Financial Performance of Companies. Financial Accounting and Auditing Research, 3(10), 163-185, (In Persian).
Moosavi, M. F., & Nourozi, M. (2006). The Effect of Automation Systems on Organizational Communications. Tadbir Monthly Journal. 124, (In Persian).
Rai, A., Patnayakuni, R., & Seth, N. (6). Firm Performance Impacts of Digitally Enabled Supply Chain Integration Capabilities. MIS Quarterly, 5-46.
Rajabi, A. (2011). Activity Based Costing (ABC), New Outlook for Calculating Cost Price of Students' Education in Different Majors of Medical Group (Case study: Medical Science Universities of Shiraz, Fasa and Yazd). Journal of Accounting and Auditing Review, 18(64), 35-56, (In Persian).
Rezaeean, A. (2007). Principles of Organization and Management Book. Tehran: Samt Press, (In Persian).
Rezakhah, S. (2012). Applied Statistics and Probabilities Book. Tehran: Amir Kabir University Press, (In Persian).
Roztocki, N., & Weistroffer, H. R. (4). Using Activity-Based Costing for Evaluating Information Technology Related Investments in Emerging Economies: A Framework. Proceedings of the Tenth Americas Conference on Information Systems.
Turban, E.(2017). Information Technology for Management: Transforming Organizations in the Digital Economy. New York: John Wiley & Sons, Inc.
Yazdani, A., Fallah, M. Y., & Hallajian, E. (2011). The Impact of Establishment of Office Automation on Cost Reduction by break-eaven Analysis (Case Study: Mazandaran Wood and Paper Industries). Development and Change Management Quarterly, 2(5), (In Persian).
_||_Ansari, M. (2013). Investigating the Effect of Office Automation on Employee Productivity, (In Persian).
Baninajarian, N., Abdullah, Z., & Bolong, J. (2011). The Role of Email in Improving Task Performance among the Executives in Malaysia. Journal of Business and Management Research, 5-6.
Bezweek, S., & Egbu, C. (2010). The Impact of Information Technology to Facilitate Communication Collaboration in Libyan Public Organisations. Conference of CIB World Congress, Building Better World.
Bloom, N., Sadun, R., & van Reenen,J.(2010). Multinationals and the Productivity Miracle.
Faal A. (2013). Investigating the Impact of IT on Reducing the Cost of Banking Services and Measuring Its Amount in the Banking Industry. Tehran: University of Science and Culture, (In Persian).
Farghangi, A., Abbaspour, A., & Abachian Ghasemi, R. (2014). Investigating the Effect of New Communication and Information Technologies on Organizational Structure and Firm Performance in Service Industry: A Survey of Consultant Engineering Firms. Journal of Information Technology Management, 5(3), 123-146, (In Persian).
Farhang, M. (2006). Economics Dictionary Peykan Press, (In Persian).
Farmani, B., & Khodayari, N. (2015). Using of Information Technology in Project Cost Estimation in Sufyan Cement Factory. International Conference on Management in the 21st Century, Institute of Managers of Vieira Idea Capital, (In Persian).
Habibi, A. (2008). SPSS Training. Tehran: Pars Modir Electronic Publishing, (In Persian).
Hilton, R. W., Maher, M., & Selto, F. H. (). Cost Management. McGraw Hill.
Information Technology and Post Office of the Islamic Republic of Iran, Alborz Province. (2016). Retrieved from: www.karaj.post.ir/, (In Persian).
Jean, R., Sinkovics, R., & Kim, D. (8). Information Technology and Organizational Performance within International Business to Busines Srelationships: A Review and an Integrated Conceptual Framework. International Marketing Review, 563-83.
Karimi, M. (2012). Value Chain and Cost Accounting in Accounting. Regional Conference on New Issues in Accounting, Sama Technical and Professional, (In Persian).
Khan, B. (2015). Postman Training Course, Human Resources Development Directorate. Tehran: Post Office of the Islamic Republic of Iran, (In Persian).
Kordestani, G.(2012). The Relationship between the Amount of Investment in Information Technology and the Financial Performance of Companies. Financial Accounting and Auditing Research, 3(10), 163-185, (In Persian).
Moosavi, M. F., & Nourozi, M. (2006). The Effect of Automation Systems on Organizational Communications. Tadbir Monthly Journal. 124, (In Persian).
Rai, A., Patnayakuni, R., & Seth, N. (6). Firm Performance Impacts of Digitally Enabled Supply Chain Integration Capabilities. MIS Quarterly, 5-46.
Rajabi, A. (2011). Activity Based Costing (ABC), New Outlook for Calculating Cost Price of Students' Education in Different Majors of Medical Group (Case study: Medical Science Universities of Shiraz, Fasa and Yazd). Journal of Accounting and Auditing Review, 18(64), 35-56, (In Persian).
Rezaeean, A. (2007). Principles of Organization and Management Book. Tehran: Samt Press, (In Persian).
Rezakhah, S. (2012). Applied Statistics and Probabilities Book. Tehran: Amir Kabir University Press, (In Persian).
Roztocki, N., & Weistroffer, H. R. (4). Using Activity-Based Costing for Evaluating Information Technology Related Investments in Emerging Economies: A Framework. Proceedings of the Tenth Americas Conference on Information Systems.
Turban, E.(2017). Information Technology for Management: Transforming Organizations in the Digital Economy. New York: John Wiley & Sons, Inc.
Yazdani, A., Fallah, M. Y., & Hallajian, E. (2011). The Impact of Establishment of Office Automation on Cost Reduction by break-eaven Analysis (Case Study: Mazandaran Wood and Paper Industries). Development and Change Management Quarterly, 2(5), (In Persian).