Studying the fundamentals and concepts of sustainability of small and medium-sized businesses based on financial indicators

الموضوعات :

Shohreh Alfi ¹ , Mohammad Taleghani ² , Mohammad Reza Vatanparast ³ , Mehdi Homayoonfar ⁴

1 - Department of Industrial Management, Rasht Branch, Islamic Azad University, Rasht, Iran,
2 - Department of Industrial Management, Rasht Branch, Islamic Azad University, Rasht, Iran
3 - Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran
4 - Department of Industrial Management, Rasht Branch, Islamic Azad University, Rasht, Iran,

تاريخ الإرسال : 29 الثلاثاء , جمادى الثانية, 1443 تاريخ التأكيد : 26 الثلاثاء , شعبان, 1443 تاريخ الإصدار : 02 الأربعاء , ذو القعدة, 1443

الکلمات المفتاحية: Evaluation, Financial Performance, Sustainability,

ملخص المقالة :

Performance evaluation of companies and small businesses is a process used to collect, analyze and report information according to the performance of an individual, group, organization, system, or department. Thus this research was done with the aim of providing a model to evaluate the performance of financial managers in the public sector. This is quantitative and explanatory descriptive research. The statistical population includes the managers of small and medium-sized companies admitted to the Tehran Stock Exchange in 1400 and the selection of companies with a maximum of 250 employees was selected with a targeted sampling of about 90 managers. The data collection tool was a researcher-made questionnaire, the data obtained from which was analyzed with Lisrel software version 8.5 and with the help of the structural equation technique. Rate and auxiliary components have a direct and significant effect on the dynamic stability of small and medium businesses in the Tehran Stock Exchange. Also, the rate variable indirectly has a positive effect on the dynamic stability of small and medium businesses in the Tehran Stock Exchange through a positive effect on the level components. According to the proposed dynamic model of small and medium-sized companies on the stock exchange, it seems that managers should use strategic support tools to improve the conditions and increase financial stability in order to reduce costs.

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