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      • Open Access Article

        1 - Economies of Scale based on Theory of Constraints in Banks
        S. Mojtaba Salehi Mohammad hamed Khanmohammadi
        One of the concepts of management economics, which is a special application in the banking industry, is economies of scale. This concept refers to the change in production for the change in inputs and the benefits of lowering costs as a result of an increase in volumes More
        One of the concepts of management economics, which is a special application in the banking industry, is economies of scale. This concept refers to the change in production for the change in inputs and the benefits of lowering costs as a result of an increase in volumes of output. In this paper, Estimated economies of scale of 19 banks of the iran during the time period of 2011-16 was based on the commonly approach as well as the theory of constraints approach.The theory of constraints is one of the new theories of performance evaluation and is consistent with the cost leadership strategy with a systematic approach to the firm. Using the Translog model and Frontier4.1 software, the average economies of scale were estimated based on the intermediate approach of 1.35 (decreasing economies compared to scale) and, according to the theory of constraints, was 0.49 (increasing economies compared to scale). Paired-Samples T Test also showed a significant difference between the two approaches in SPSS software. This comparative study will be effective in increasing the managers' awareness of the effects of Throughput and creating a sustainable competitive advantage in the banking industry. Manuscript profile
      • Open Access Article

        2 - The Effects of Accounting variables on Economies of Scale in banks using Theory of Constraints
        Mojtaba Salehi M. Hamed Khanmohammadi
        The Theory of Constraints (TOC) is one of the techniques of decision making in strategic management accounting(SMA) and theorizing of performance evaluation With a systematic approach to the firm and in line with the strategy of cost leadership,thinks with the growth st More
        The Theory of Constraints (TOC) is one of the techniques of decision making in strategic management accounting(SMA) and theorizing of performance evaluation With a systematic approach to the firm and in line with the strategy of cost leadership,thinks with the growth strategy.The use of TOC in the explanation of Economies of Scale (ES), which are the concepts of management economics, Can lead to system thinking in the banks.The concept of ES refers to the change in the production of products for the change in inputs and the benefits of lowering costs as a result of increased volumes of output.In this research, ES of 17 banks of the country during the period of 1386-1396 was calculated based on the TOC approach. Using the Translag Model and the Frontier 4.1 Software,The average ES of the banks of the country based on the TOC were estimated 0.16.The findings of this research indicate that the banking system of the country has a scale of economies,But it does not fully exploit the potential and continues to operate below the potential capacity,Which is more severe than the Theory of Constraints.Also, according to the results of the research, there is a reverse relationship between the ratio of equity to assets and Economies of Scale of banks using the Theory of Constraints (ES-TOC); As equity increases, the amount of economies is reduced to a scale, and Considering the smaller one of its being, banks will continue to be in a position to economies on a larger scale and increase potential capacity. Manuscript profile
      • Open Access Article

        3 - A study of the major research problems and obstacles and presenting proper procedures for them in Islamic azad uuniversity in Abhar
        Majid Bagerzadeh khaje Rasul Hojati
        Research is a acientific method of finding solutions to problems and creating knowledge. A society in which scientific belief has become a common culture, seeks scientific solutions to solve a problem. The researcher discusses three main issues in this regard:   A- More
        Research is a acientific method of finding solutions to problems and creating knowledge. A society in which scientific belief has become a common culture, seeks scientific solutions to solve a problem. The researcher discusses three main issues in this regard:   A-  Studying the research condition, research and development. B-  Realizing the scientific educational difficulties due to official_regulations C-  Presenting general procedures to remove the obstacles out of the way of research at Abhar Islamic Azad University.   The variables under investigation are official, executive, legal, statistical-informational, cultural, structural and scientific-educational obstacles. This research is applied-descriptive.Through internet and available sources, the most recent documents, studies and obstacles are collected.The statistical population included researchers and professors at Abhar Islamic Azad University. The data were collected through two researcher made questionnaires. The analyses of data, inferential and descriptive statistics were used with the help of SPSS and EXCEL softwares. The results showed that low and weak performances of the managers and research officials' attitudes lead to low level of demand for research within the universities. The other factor is the lack of optimal utility of research funds along with the educational system which due to weakness is not able to train researchers.Official executive regulations are so complicated and tiresome and long that decreases or even stops the speed of research project. The study is an attempt to find how these two methods can be compromised to present an integrative solution .This is done by means of proposing an integrative construction on the basis of foundations and diminutions of both theories.It also tries to have an access to a new construction of Extended Enterprise by concentrating on the concepts of each theory instead of focusing on merely practical aspects of them. In order to improve the concept of methods of Extended Enterprise, Supply chain management and Theory of Constraints,extensive library studies and interviews with experts have been done and it has helped the formation of the primary results.On the basis of the primary results and Delphi method,a group of experts including teachers,managers,and industrial experts were interviewed. Research hypotheses and probable results were explained on the basis of the information extracted from the studies and interviews.The results were explained on the basis of the form of questionnaires among experts for more comments. On the basis of total views and comments, a closed-answer researcher made questionnaire was prepared and distributed among teachers, high-rank managers, industrial experts, and MA students.The collected data were summarized and analyzed baye means of statistical analysis (Chi square). The results represent aspects of integration of the two methods and make it clear that the integrated method meets the needs of Extended Enterprise.On the basis of this integrated method, and for the construction of Extended Enterprise, some characteristics of organization construct, conceptual pattern of decision processing, decision making tool, characteristics of impressive leadership and organizational culture have been proposed.    KeyWords:  Production System, Compitition Advantage, Extended Enterprise, Production Management System, Supply Chain Management, Theory of Constraints, Basic Theory and Shortcomings.   Manuscript profile
      • Open Access Article

        4 - Developing the Supply Chain Management (SCM) Model and Using the Theory of Constraints (TOC)
        Rasol Hoji majid bagherzadeh khajeh
        The improvement of organizational processes, as well as their homogeneity, is the new essence of the theory of organization. Manifestation of the concept of Extended Enterprise (EE) which convinces the organization to find homogeneous solutions has been realized for thi More
        The improvement of organizational processes, as well as their homogeneity, is the new essence of the theory of organization. Manifestation of the concept of Extended Enterprise (EE) which convinces the organization to find homogeneous solutions has been realized for this reason. Different methods have contributed to the development of this concept and during the recent years the method of Supply Chain Management (SCM) has taken the most impressive steps. This method needs to be developed and modified because of its limitations and weak points. One of the ways to improve this method is through the integration of this method with other methods. Regarding the needs of this method, one of the impressive ways of integration is the Theory of Constraints (TOC). So the main research questions of this study are as follows: How can we integrate the method of supply chain management with the theory of constraints and what are the integration cases? Does the integrative method of SCM and TOC meet the needs of Extended Enterprise method and help its new construction? Thus the present study attempts to extend the concept of Extended Enterprise, Supply Chain Management, and Theory of Constraints, and tries to present a new method by integrating these methods and proposes a new construction model for Extended Enterprise. The research hypotheses are as follows: A: Method of Supply Chain Management and Theory of Constraints can be integrated by means of their basic elements and key diminutions. B: Integrative method of SCM and TOC leads to a new construction of Extended Enterprise and can meet the essential needs of this method. Manuscript profile