نسخه ای برای شرکت های تولیدی ایرانی: کنترل هزینه ها در پرتوشاخص های نوین مدیریت برمبنای عملکرد

محورهای موضوعی : مدیریت بودجه و مالیه عمومی

رضا ستوده ^{1 *} , علیرضا هیراد ² , عباسعلی حق پرست ³ , حامد راحت دهمرده ⁴ , هادی متحدی ⁵ , مرتضی شهرکی ⁶ , رامین دانش ⁷

1 - گروه حسابداری، واحد نیک شهر، دانشگاه آزاد اسلامی، نیک شهر، ایران
2 - استادیار، گروه حسابداری، واحد خاش، دانشگاه آزاد اسلامی، خاش، ایران.
3 - استادیار، گروه حسابداری، واحد زاهدان، دانشگاه آزاد اسلامی، زاهدان، ایران.
4 - دانشجوی دکتری، گروه حسابداری، واحد زاهدان، دانشگاه آزاد اسلامی، زاهدان، ایران.
5 - دانشجوی دکتری، گروه حسابداری، واحد زاهدان، دانشگاه آزاد اسلامی، زاهدان، ایران.
6 - دانشجوی دکتری، گروه حسابداری، واحد زاهدان، دانشگاه آزاد اسلامی، زاهدان، ایران.
7 - دانشجوی دکتری، گروه حسابداری، واحد زاهدان، دانشگاه آزاد اسلامی، زاهدان، ایران.

تاریخ دریافت : 1403/04/07 تاریخ پذیرش : 1403/05/05 تاریخ انتشار : 1403/06/01

کلید واژه: مدیریت بر مبنای فعالیت, شرکت‌های تولیدی, هزینه‌ها.,

چکیده مقاله :

هدف از انجام پژوهش حاضر، شناسایی و رتبه‌بندی شاخص‌های مدیریت بر مبنای فعالیت در کاهش هزینه‌های شرکت‌های تولیدی است. پژوهش حاضر ازنظر هدف كاربردي و در سال 1403 صورت‌گرفته است. جامعه آماری به‌صورت هدفمند (گزینشی) به تعداد 12 نفر از خبرگان حرفه شامل حسابداران مدیریت، حسابداران، مدیران مالی و اعضای هیئت‌علمی دانشگاه انتخاب گردیده است. همچنین، از طریق روش تحلیل محتوا و مصاحبه با خبرگان شاخص‌های مدیریت بر مبنای فعالیت در کاهش هزینه‌های شرکت‌های تولیدی ایران استخراج و رتبه‌بندی گردید. طبق نتایج پژوهش، شاخص حذف فعالیت‌های فاقد ارزش‌افزوده در سازمان، شاخص تشخیص یا حذف فعالیت‌های فاقد ارزش‌افزوده در سازمان، شاخص شناخت فعالیت‌ها و خدمات و ارائه اطلاعات دقیق در خصوص بهای تمام‌شده، شاخص مدیریت فعالیت‌ها برای بهینه‌سازی عملکرد، شاخص مدیریت یا تخصیص صحیح هزینه‌ها به فعالیت‌ها و خدمات، شاخص بهبود بهایابی، شاخص بهبود کارایی فعالیت‌ها، شاخص بهبود اثربخشی فعالیت‌ها، شاخص بهبود مستمر، شاخص بهبود سودآوری، شاخص برنامه‌ریزی فعالیت‌ها، شاخص افزایش بینش مدیر برای هدایت عملیات سازمان، شاخص ارائه اطلاعات مناسب در خصوص ماهیت فعالیت‌ها، شاخص بهبود منافع سازمان با معرفی فرصت‌های ارزش‌آفرین، شاخص نشان‌دادن تصویر بهتری از بهای محصولات، شاخص ایجاد و تقویت فرایندها و فعالیت‌های سازمان، شاخص تجزیه‌وتحلیل هزینه‌ها و عملکرد هر فعالیت، شاخص کنترل و اداره‌کردن منابع سازمانی، شاخص ترکیب بهینه عوامل تولید و شاخص کنترل فعالیت‌های سازمان شناسایی و رتبه‌بندی گردید.

چکیده انگلیسی:

A New Version for Iranian Manufacturing Companie

Cost Control in Performance-Based Management Indicators

Reza Sotudeh

Assistant Professor, Department of Accounting, Nikshahr Branch, Islamic Azad university, Nikshahr, Iran.

 [e-mail]

Alireza Hirad

Assistant Professor, Department of Accounting, Khash Branch, Islamic Azad university, Khash, Iran.

[e-mail]

Abbasali Haghparast

Assistant Professor, Department of Accounting, Zahedan Branch, Islamic Azad university, Zahedan, Iran.

[e-mail]

Hamed rahatdahmardeh

PhD student, accounting. Department, Zahedan branch, Islamic Azad University, Zahedan, Iran.

[e-mail]

 

Hadi Mottahedi

 PhD student, accounting. Department, Zahedan branch, Islamic Azad University, Zahedan, Iran.

[e-mail]

Morteza shahreki

PhD student, accounting. Department, Zahedan branch, Islamic Azad University, Zahedan, Iran.

[e-mail]

Ramin Danesh

PhD student, accounting. Department, Zahedan branch, Islamic Azad University, Zahedan, Iran.

[e-mail]

 

Received 27 June 2024| Revised 21 July 2024 | Accepted 26 July2024   

Abstract

The purpose of this research is to identify and rank management indicators based on activity in reducing costs of manufacturing companies. The current research was carried out in 2024 in terms of practical purpose.

The statistical population has been selected in a targeted (selective) manner, with the number of 12 professional experts including management accountants, accountants, financial managers and university faculty members.

Also, through the method of content analysis and interviews with experts, management indicators were extracted and ranked based on activity in reducing the costs of Iranian manufacturing companies. According to the results of the research, the index of elimination of non-value-added activities in the organization, the index of detection or elimination of non-value-added activities in the organization, the index of recognition of activities and services and the provision of detailed information about the total price, the index of management of activities to optimize performance, the index of management or Correct allocation of costs to activities and services, index of improving pricing, index of improving the efficiency of activities, index of improving the effectiveness of activities, index of continuous improvement, index of improving profitability, index of planning activities, index of increasing the manager's insight to guide the organization's operations, index of providing information Suitable for the nature of activities, the index of improving the benefits of the organization by introducing value-creating opportunities, the index of showing a better image of the price of products, the index of creating and strengthening the processes and activities of the organization, the index of analyzing the costs and performance of each activity, the index of control and management Organizational resources, index of optimal combination of production factors and index of control of organization's activities were identified and ranked.

Therefore, the research showed that activity-based management is an approach that identifies and analyzes business activities and processes to improve productivity and reduce costs. Implementing activity-based management helps Iranian manufacturing companies as follows:

1. Accurate cost identification: Activity-based management helps identify and allocate costs more accurately by analyzing activities and processes. This approach leads to greater transparency in cost allocation and links indirect costs to specific activities,
2. Reducing unnecessary costs: By identifying unproductive or low-value activities, companies can eliminate or improve these activities, which leads to reducing unnecessary costs and improving overall efficiency,
3. Improving processes: Activity-based management allows companies to review and optimize their production processes. These improvements can include reduced production time, reduced waste, and increased product quality,
4. Better decision-making: With more accurate and transparent data about costs, managers can make better decisions about resource allocation, product pricing, and production planning, and
5. Increased competitiveness: Reducing costs and improving process efficiency helps companies remain competitive in the market and increase their ability to compete with others.

In general, implementing activity-based management can help manufacturing companies increase their profitability and competitiveness by reducing costs and improving efficiency.

Practical suggestions

By providing more accurate and comprehensive information about costs and activities, activity-based management allows managers to make better decisions about optimizing processes and reducing costs. This approach can help reduce production costs in several ways:

1. Reducing unnecessary activities: By identifying and eliminating non-value-added activities, an organization can reduce unnecessary costs.
2. Improving resource allocation: Allocating resources more accurately to key activities can increase productivity and reduce costs.
3. Increasing process efficiency: Accurately analyzing activities and identifying improvement opportunities can lead to increased process efficiency and reduced operating costs.

Also, in order to explain activity-based management indicators and their role in reducing production costs, it is essential to identify key activity-based management indicators. Activity-based management can effectively play a role in reducing production costs. By accurately identifying and analyzing activities and their associated costs, organizations can optimize their processes and increase productivity. By explaining the key indicators of activity-based management, this research provides a practical framework for production managers to use to reduce their production costs and improve their organization's productivity.

For future research, the following are recommended to researchers:

1. Explaining the activity-based management model in reducing costs in Iranian manufacturing companies, and
2. Ranking the dimensions, components, and indicators of activity-based management in reducing costs in Iranian manufacturing companies.

Keywords: Activity-Based Management, Manufacturing Companies, Costs.

Contribution of authors

All authors have participated in this research in equal proportion.

Ethical approval

Written informed consent was obtained from the individuals for their anonym zed information to be published in this article.

Conflict of interest

No conflicts of interest are declared by the authors.

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