تحلیل هزینه‌های لجستیک شرکت‌های کوچک و متوسط و بررسی تأثیر طرح هدفمندی یارانه‌ها بر آن
الموضوعات :Fahimeh Kariminejad 1 , Farzad Haghighi Rad 2 , Sedigh Raissi 3
1 - M.A Student in Industrial Engineering, South Tehran Branch, Islamic Azad University, Tehran, Iran.
2 - Lecturer at Faculty of Industrial Engineering, South Tehran Branch, Islamic Azad University, Tehran, Iran.
3 - Associate Professor in Industrial Engineering, South Tehran Branch, Islamic Azad University, Tehran, Iran.
الکلمات المفتاحية: conceptual model, مدل مفهومی, هزینه‌های لجستی, طرح هدفمندی یارانه‌ها, راهکارهای کاهش هزینه, Logistics Costs, Iranian Targeted Subsidy Plan, Costs Reduction,
ملخص المقالة :
این مقاله به توسعه مدلی مفهومی به منظور بررسی و تحلیل هزینه‌های اثر گذار بر فرآیند پشتیبانی در شرکت‌های کوچک و متوسط در صنایع غذایی و خودرو اختصاص دارد و در آن با اتکا بر ادبیات موضوع در حوزه لجستیک و مطالعات موردی انجام شده در شرکت‌های مذکور تأثیر طرح هدفمندی یارانه‌ها بر هزینه‌های لجستیک و راهکارهای کاهش هزینه مورد مطالعه قرار گرفته است. در این پژوهش از ترکیب روش‌های کیفی نظیر مصاحبه و روش‌های کمی نظیر فرآیند تحلیل سلسله مراتبی موسوم به AHP و تحلیل های آماری استفاده شده است. نتایج تحقیق نشان داد که در سطح کلان هزینه‌های لجستیک به هفت گروه هزینه حمل و نقل، نگهداری موجودی، انبارداری، پردازش سفارش و سیستم‌های اطلاعات، جابه‌جایی، اندازه دسته سفارش و هزینه‌های مربوط به سطح خدمات مشتریان قابل تقسیم است که بر حسب نوع صنعت، اهمیت نسبی آن‌ها متفاوت است. به کارگیری روش فرآیند تحلیل سلسله مراتبی بر روی هزینه‌های لجستیک در شرکت‌های مورد مطالعه نشان داد که سهم عمده در این هزینه‌ها به حمل و نقل، توزیع و هزینه‌های سرمایه موجودی اختصاص دارد. در مقایسه هزینه‌های لجستیک قبل و بعد از اجرای مرحله اوّل طرح هدفمندی یارانه‌ها در شرکت پگاه 48/1% و در شرکت فنرسازی زر 42/2% در درآمد حاصل از فروش افزایش داشته است. بیشترین تأثیر اجرای طرح در این افزایش بر روی هزینه‌های حمل و نقل به دلیل آزادسازی قیمت‌های حامل‌های انرژی و هزینه‌های نگهداری موجودی به دلیل شرایط متغیر کسب و کار و مقابله با مخاطرات بیرونی بوده است که ناگزیر به افزایش حجم موجودی انبارهای خود شده‌اند. توسعه سیستم مدیریت هزینه‌های لجستیک در مفهوم هزینه کل، برنامه ریزی‌ها در راستای کنترل لجستیک و بهینه سازی زمان و مقدار خرید از جمله راهکارهای مشترک در دو شرکت مورد مطالعه در جهت کاهش هزینه‌های لجستیک و قیمت تمام شده محصولات است. رابطه بین راهکارها و کاهش هزینه با استفاده از آزمون ناپارامتریک دوجمله‌ای (Binomial) بررسی و راهکارها با آزمون آماری فریدمن اولویت‌بندی شده‌اند.
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2- Aronsson, H., Ekdahl, B., & Oskarsson, B. (2003). Modern logistik – för ökad lönsamhet. Lund, Sweden: Liber AB.
3- Ayers, J. B. (2001). Hand book of supply chain management (first edition). st.Lucie press & APICS.
4- Behboodi, R. (2003). Industrial Subsidies and Friction in World Trade- Trade policy or trade politics? (second edition). published in the Taylor & Francis e-Library.
5- Bernini, C., & Pellegrini, G. (2011). How are growth and productivity in private firms affected by public subsidy? Evidence from a regional policy. Regional Science and Urban Economics, 41, 253-265.
6- Bertazzi, L., & Speranza, M. G. (1999). Minimizing Logistic Costs in Multistage Supply Chains. Naval Research Logistics, 46, 399-417.
7- Borgqvist, F., & Hultkrantz, L. (2005). Mapping Logistics Cost And Flow - A case study within the Höganäs Group 2004 (Master's thesis). Luleå University of Technology, MSc Programmes in Engineering.
8- Cesca, L. (2005). Economic Competitiveness in the Global Textile Supply Chain: Examination of Logistics Cost Structures (the Degree of Master of Science). North Carolina State University.
9- Chao-yang, Z., & Hong-rui, F., & Wei, J. (2011). An Model for Supply Chain Logistics Cost Management Based on Analytic Hierarchy Process. IEEE.
10- David, V. (2009). The politics of fossil-fuel subsidies. The Global Subsidies Initiative, 1-34.
11- Frenceschin, F., & Rafele C. (2000). Quality evaluation in logistics services. International Journal of Agile management systems, 2(1), 40-53.
12- Fröderberg, A. (2006). Cutting Logistics Costs with a Centralized Distribution Model for ABB’s Distribution of LV Products in Asia Pacific (Master's thesis). Luleå University of Technology, MSc Programmes in Engineering.
13- Gudehus, T., & Kotzab, H. (2009). Comprehensive Logistics (first edition). Springer.
14- Hancock, D. R., & Algozzine, B. (2006). Doing Case Study Research- A Practical Guide for Beginning Researchers (first edition). Teachers College Press.
15- Havenga, J. (2010). Logistics Costs In South Africa – The Case For Macro Economic Measurement. South African Journal of Economics, 78.
16- Houri Jafari, H., & Baratimalayeri, A. (2008). The crisis of gasoline consumption in the Iran’s transportation sector. Energy Policy, 36, 2536-2543.
17- Hsu, C.-I., & Tsai, I.-J. (1999). Logistics cost, consumer demand, and retail establishment density. Papers Reg. Sci., 78, 243-263.
18- Juntunen, J., & Juntunen, M. (2010). External economies and confidence: a way to reduce logistics costs. International Journal of Logistics, 13(5), 329-337.
19- Lambert, D., & Stock, J. (1999). Strategic Logistics Management (3rd ed.). Singapore: Irwin McGraw-Hill.
20- Lin, B., & Jiang, Z. (2011). Estimates of energy subsidies in China and impact of energy subsidy reform. Energy Economics, 33, 273-283.
21- Liu, Y., & Cao, Q. (2011). Analysis on the Causes of High Social Logistics Cost of China. IEEE.
22- Michael, P. T., & Smith, S. C. (2009). Economic Development (10th ed.). Addison Wesley.
23- Nwachukwu, M. U., & Chike, H. (2011). Fuel subsidy in Nigeria: Fact or fallacy. Energy, 36, 2796-2801.
24- Rushton, A., Croucher, P., & Baker, P. (2010) the handbook of logistics & distribution management (4th ed.). Koganpage.
25- Somuyiwa, A. O. (2010). Analysis of Transportation Cost in Overall Logistics Cost Management of Manufacturing Companies in Southwestern, Nigeria. European Journal of Scientific Research, 44(3), 420-429.
26- Somuyiwa, A. O. (2010) Impact of Inventory and Warehousing Costs in Total Logistics Cost of Manufacturing Companies in Southwestern Nigeria. International Business Managment, 4(1), 14-19.
27- Somuyiwa, A. O. (2010). Modeling Outbound Logistics Cost Measurement System of Manufacturing Companies in Southwestern, Nigeria. European Journal of Social Sciences, 15(3).
28- Somuyiwa, A. O. (2010). Problems and Prospects of Logistics in Nigeria: Explorative Analysis. Journal of Management and Society, 1(2), 17-26.
29- Somuyiwa, B., & Oyesiku, K. (2010). Analysis of Performance of Collaborative Information Sharing Cost in Outbound Logistics. Current Research Journal of Social Sciences, 2(3), 181-186.
30- Song, H., & Wang, L. (2009). The status and development of logistics cost management: evidence from Mainland China. Benchmarking: An International Journal, 16(5), 657-670.
31- Turkensteen, M., & Sierksma, G., & Wieringa, J. E. (2011). Balancing the fit and logistics costs of market segmentations. European Journal of Operational Research, 213(1), 340-348.
32- Zahariadis, N. (2008). State Subsidies in the Global Economy (first edition). published in the PALGRAVE MACMILLAN™.
33- Ministry of Economic Affairs and Finance (MEAF). (2009). Introduction of targeted subsidies plan. Available from http://www.tahavolateeghtesadi.ir.
34- Ec.europa. (2003). The new SME definition- User guide and model declaration. Available from http://ec.europa.eu
35- Establishinc. (2010). Logistics Cost and Service. Available from http://www.establishinc.com.
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1- Ghadimi Dizaj, K. (2010). Introduction in the Subsidies targeted system (second edition). Human Resource training and equipping the Iranian National Gas Company (management education).
2- Aronsson, H., Ekdahl, B., & Oskarsson, B. (2003). Modern logistik – för ökad lönsamhet. Lund, Sweden: Liber AB.
3- Ayers, J. B. (2001). Hand book of supply chain management (first edition). st.Lucie press & APICS.
4- Behboodi, R. (2003). Industrial Subsidies and Friction in World Trade- Trade policy or trade politics? (second edition). published in the Taylor & Francis e-Library.
5- Bernini, C., & Pellegrini, G. (2011). How are growth and productivity in private firms affected by public subsidy? Evidence from a regional policy. Regional Science and Urban Economics, 41, 253-265.
6- Bertazzi, L., & Speranza, M. G. (1999). Minimizing Logistic Costs in Multistage Supply Chains. Naval Research Logistics, 46, 399-417.
7- Borgqvist, F., & Hultkrantz, L. (2005). Mapping Logistics Cost And Flow - A case study within the Höganäs Group 2004 (Master's thesis). Luleå University of Technology, MSc Programmes in Engineering.
8- Cesca, L. (2005). Economic Competitiveness in the Global Textile Supply Chain: Examination of Logistics Cost Structures (the Degree of Master of Science). North Carolina State University.
9- Chao-yang, Z., & Hong-rui, F., & Wei, J. (2011). An Model for Supply Chain Logistics Cost Management Based on Analytic Hierarchy Process. IEEE.
10- David, V. (2009). The politics of fossil-fuel subsidies. The Global Subsidies Initiative, 1-34.
11- Frenceschin, F., & Rafele C. (2000). Quality evaluation in logistics services. International Journal of Agile management systems, 2(1), 40-53.
12- Fröderberg, A. (2006). Cutting Logistics Costs with a Centralized Distribution Model for ABB’s Distribution of LV Products in Asia Pacific (Master's thesis). Luleå University of Technology, MSc Programmes in Engineering.
13- Gudehus, T., & Kotzab, H. (2009). Comprehensive Logistics (first edition). Springer.
14- Hancock, D. R., & Algozzine, B. (2006). Doing Case Study Research- A Practical Guide for Beginning Researchers (first edition). Teachers College Press.
15- Havenga, J. (2010). Logistics Costs In South Africa – The Case For Macro Economic Measurement. South African Journal of Economics, 78.
16- Houri Jafari, H., & Baratimalayeri, A. (2008). The crisis of gasoline consumption in the Iran’s transportation sector. Energy Policy, 36, 2536-2543.
17- Hsu, C.-I., & Tsai, I.-J. (1999). Logistics cost, consumer demand, and retail establishment density. Papers Reg. Sci., 78, 243-263.
18- Juntunen, J., & Juntunen, M. (2010). External economies and confidence: a way to reduce logistics costs. International Journal of Logistics, 13(5), 329-337.
19- Lambert, D., & Stock, J. (1999). Strategic Logistics Management (3rd ed.). Singapore: Irwin McGraw-Hill.
20- Lin, B., & Jiang, Z. (2011). Estimates of energy subsidies in China and impact of energy subsidy reform. Energy Economics, 33, 273-283.
21- Liu, Y., & Cao, Q. (2011). Analysis on the Causes of High Social Logistics Cost of China. IEEE.
22- Michael, P. T., & Smith, S. C. (2009). Economic Development (10th ed.). Addison Wesley.
23- Nwachukwu, M. U., & Chike, H. (2011). Fuel subsidy in Nigeria: Fact or fallacy. Energy, 36, 2796-2801.
24- Rushton, A., Croucher, P., & Baker, P. (2010) the handbook of logistics & distribution management (4th ed.). Koganpage.
25- Somuyiwa, A. O. (2010). Analysis of Transportation Cost in Overall Logistics Cost Management of Manufacturing Companies in Southwestern, Nigeria. European Journal of Scientific Research, 44(3), 420-429.
26- Somuyiwa, A. O. (2010) Impact of Inventory and Warehousing Costs in Total Logistics Cost of Manufacturing Companies in Southwestern Nigeria. International Business Managment, 4(1), 14-19.
27- Somuyiwa, A. O. (2010). Modeling Outbound Logistics Cost Measurement System of Manufacturing Companies in Southwestern, Nigeria. European Journal of Social Sciences, 15(3).
28- Somuyiwa, A. O. (2010). Problems and Prospects of Logistics in Nigeria: Explorative Analysis. Journal of Management and Society, 1(2), 17-26.
29- Somuyiwa, B., & Oyesiku, K. (2010). Analysis of Performance of Collaborative Information Sharing Cost in Outbound Logistics. Current Research Journal of Social Sciences, 2(3), 181-186.
30- Song, H., & Wang, L. (2009). The status and development of logistics cost management: evidence from Mainland China. Benchmarking: An International Journal, 16(5), 657-670.
31- Turkensteen, M., & Sierksma, G., & Wieringa, J. E. (2011). Balancing the fit and logistics costs of market segmentations. European Journal of Operational Research, 213(1), 340-348.
32- Zahariadis, N. (2008). State Subsidies in the Global Economy (first edition). published in the PALGRAVE MACMILLAN™.
33- Ministry of Economic Affairs and Finance (MEAF). (2009). Introduction of targeted subsidies plan. Available from http://www.tahavolateeghtesadi.ir.
34- Ec.europa. (2003). The new SME definition- User guide and model declaration. Available from http://ec.europa.eu
35- Establishinc. (2010). Logistics Cost and Service. Available from http://www.establishinc.com.
