Providing a Model of Cost Efficiency Evaluation in Lean Supply Chain with Interpretive Structural Modeling (Case Study: Iran Khodro Company)
Subject Areas : Financial engineering
behzad latifian
1
,
Mehrdad Ghanbari
2
,
babak jamshidinavid
3
1 - Department Of Accounting , Kermanshah Branch, Islamic Azad University, Kermanshah, Iran.
2 - Department Of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran
3 - Department of accounting , Kermanshah Branch, Islamic Azad University ,Kermanshah
Keywords: efficiency evaluation, Lean Supply Chain, production cost,
Abstract :
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 ...
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