Cost leadership

Open Access Article

1 - The survey of relative influence of business strategies on the relationship between financial leverage and performance
سمیرا هنربخش حمید بیرجندی مسعود بیرجندی

This study empirically investigates the effects of business strategies on therelationship between financial leverage and the performance of firms.The research data is collected from 45 firms in the Tehran Security Exchange(TSE) during 1381-1387, using by Rahavard softwa More

This study empirically investigates the effects of business strategies on therelationship between financial leverage and the performance of firms.The research data is collected from 45 firms in the Tehran Security Exchange(TSE) during 1381-1387, using by Rahavard software and TSE site. The statisticaltechnique used for examining the assumption is regression coefficients. For testing ofthe assumptions, firms divided to 2 sections: firms with cost leadership strategy andfirms with product differentiation strategy. The results indicate that in the 2 typesfirms, there is positive relationship between leverage with performance.The results also suggest that in the firms with cost leadership strategy, dividendpay out have positive relationship with performance and in the firms with productdifferentiation strategy, there is positive relationship between firm’s size withperformance, but relation between dividend pay out with performance is negative. Manuscript profile

Open Access Article

2 - Studying the Effect of Marketing Capabilities on Competitive Advantages and Commercial Performance of Insurance Companies (A Comparative Study of Social Security Insurance and Health Services)
Mahmoud Jafarpour Elnaz Nabizadeh Mamani Mohadeseh Dehghan Chachkami

Having severely required the insured institutions to gain competitive advantage, the present study is to pursue a relationship between marketing capabilities and competitive advantages with the organizational performance. The study is of applied in nature and in terms o More

Having severely required the insured institutions to gain competitive advantage, the present study is to pursue a relationship between marketing capabilities and competitive advantages with the organizational performance. The study is of applied in nature and in terms of purpose, it is a quantitative study in terms of data collection, and that is a sort of exploratory research based on the findings.  The statistical population of the research is the personnel of the social security branches and health services of Qom province; simple random sampling is regarded as sampling procedure of the research in progress. To explore fit measurement models, the researcher has made a use of Cronbach's alpha, CR, and AVE. To determine the fit structural models, significant coefficients Z and standard R2 were utilized, as well.  In the current research, three hypotheses were tested each of which by a help of path coefficients and significant coefficients Z via statistical software PLS and SPSS. The Findings of tests indicated that the model variables in given samples in health services branches have higher values than that of social security, and are in a relevant manner. Consequently, it found out that investing in the identification and implementing the capabilities in the organization presents a more desirable outcome than the social security. Manuscript profile

Open Access Article

3 - Comparing the impact of co-determinants on return on assets: focusing on Business Strategies
فرزین رضایی رضا محسنی مریم رایقی

The present study investigates the impact of assets' age and business strategies on therelationship between the growth of assets and the operational performance of the companies.return on net operational assets is considered to be the representatives of the operationalp More

The present study investigates the impact of assets' age and business strategies on therelationship between the growth of assets and the operational performance of the companies.return on net operational assets is considered to be the representatives of the operationalperformance of the companies. For this purpose, a sample including 86 companies listed atTehran's stock exchange during the 2006 and 2010 has been studied. By doing hierarchicalcluster analysis, the companies were categorized into two clusters of cost leadership andproduct differentiation. In order to analyze and examine the relationship between the variablesin our study, the approaches of balanced panel data was used. The results show that there's asignificant relationship between and the assets' age operational performance of the companies.These findings underline the influence of the variables of the assets' age and businessstrategies on the relationship between growth of the assets and the performance of thecompanies. These results indicate that the impact of factors on the growth of assets in thecompanies with older assets is more intensive. From the other hand, the findings show that theimpact of the growth of the assets in the companies following the product differentiationapproach is negative. Since the main key to success in investments is to determine eachcompany’s particular competitive advantage and the stability thereof; hence, the empiricalresults of these strategic concepts could provide a useful mechanism for entrepreneurs inorder to gain a better future performance. Manuscript profile

Open Access Article

4 - The Study of Productivity and Cost Leadership and Differentiation Strategy Effect on Bankruptcy Risk
Majid Azimi Yancheshmeh Mostafa rajabi Zoherh Mahmoud Dehnavi

The main purpose of this paper is to investigation of the impact of Productivity and Cost Leadership Strategy and Differentiation Strategy on Bankruptcy Risk of firms. In this regard, uses data envelopment analysis (DEA) to compute productivity of firms and uses Altman More

The main purpose of this paper is to investigation of the impact of Productivity and Cost Leadership Strategy and Differentiation Strategy on Bankruptcy Risk of firms. In this regard, uses data envelopment analysis (DEA) to compute productivity of firms and uses Altman model (Z) to compute bankruptcy risk of firms. The data used consists of a sample of 79 firms that are publicly traded in the Tehran Stock Exchange (TSE) in the period 1384-1392. A multi-variable regression model is used for testing of hypotheses and data analyses. The results indicate that productivity has a positive effect on reducing bankruptcy risk of firms, and the results also indicate that pursuing either of the Cost Leadership Strategy and Differentiation Strategy successfully has a positive effect on reducing bankruptcy risk. The study also brings to light the mediating effect of productivity in the relationship between cost leadership strategy and bankruptcy risk Of Firms. Manuscript profile

Open Access Article

5 - The Effect of Strategy of Cost Leadership and Product Differentiation Strategy on Cost of Equity
Elham Eghdami Bahman Banimahd

This study investigate the relationship between strategy of cost leadership and product differentiation strategy on equity costs. The aim of cost leadership strategy is product cost reduction and the objective of product differentiation strategy is product quality impro More

This study investigate the relationship between strategy of cost leadership and product differentiation strategy on equity costs. The aim of cost leadership strategy is product cost reduction and the objective of product differentiation strategy is product quality improvement. So, the aim of this research is investigation of theses strategies on cost of capital.The present study is descriptive and correlational in terms of method and is a descriptive study in terms of nature. Also, this research is an applied research. Data analysis was performed using multiple regressions using panel data. The statistical population of the research is the companies listed in the Tehran Stock Exchange between 2011 and 2016. Meanwhile 104 companies selected for sample population. The results of this study indicate that there is a reverse and significant relationship between cost leadership strategy and firm's equity cost . But there is no significant relationship between product differentiation strategy and firm's equity cost. Manuscript profile

Open Access Article

6 - The Study of the Effect of Diversification Strategy, Cost Leader-ship Strategies and Product Differentiation on Business Unit Value
Majid Davoudi Nasr Mohsen Cheraghi

10.22034/amfa.2017.529063

Manuscript profile

Open Access Article

7 - The Effects of Organizational Innovations and Competitive Cost Leadership Strategy Performance though Competitive Advantages
Mehdi Mortazavi Mehsi Rasoli Ghahrodi Arezo Rostami

The main objective of the organization, improve performance and achieve a level of excellence and sustainability for the survival, growth and profitability and respond to the needs of society. This study examines the impact of organizational innovation and cost leadersh More

The main objective of the organization, improve performance and achieve a level of excellence and sustainability for the survival, growth and profitability and respond to the needs of society. This study examines the impact of organizational innovation and cost leadership organizational performance through pays competitive advantage. In this study three aspects: product innovation, process and performance. The dependent variable dimensions, including financial, customer, internal processes, growth and learning. The purpose of applied research and the nature and method of research is descriptive and quantitative data. In this study, a questionnaire was used to collect data. To analyze the data, structural equation modeling was performed using the software lisrl. The questionnaire consists of 54 questions drawn from Latin literature among producers is tested and simple random sampling was used to select the sample. Reliability using Cronbach's alpha and composite reliability and validity by experts and conducted by AVE. 320 questionnaires have been distributed among the population.The findings show that innovation does not directly have a positive impact on performance through the impact of competitive advantage. Cost leadership, both directly and through a positive impact competitive advantage. Organizational innovation and cost leadership of through competitive advantage significant and positive impact on organizational performance. Manuscript profile

Open Access Article

8 - The Effect of Human ResourcesS strategies on the Manpower Productivity in Sari 1 and 2 Industrial Estate Productive Firms with Moderating role on cost leadership business strategy
Abolhassan Hosseini Mohsen Alizadeh Sani Hamed Gholami Kordkheili

Nowadays, the importance of human resource is very evident and crucial for the organizations. The proper use of human resources has been considered very valuable for the government. In other words human being is both the means and target for development. The research me More

Nowadays, the importance of human resource is very evident and crucial for the organizations. The proper use of human resources has been considered very valuable for the government. In other words human being is both the means and target for development. The research method was descriptive survey correlations. To gather the data three questionnaires were used namely: Human resources strategy (Lepak & Snell); manpower productivity (Hersey& Goldsmith); cost leadership strategy (Dess & Davis). The Cronbach’s alphas respectively were 0.94, 0.92 and 0.93. To analyze the data structural equation modeling and PLS software were used. The results showed that according to the value obtained for the path coefficient and T-statistics, commitment, productivity and collaboration Strategy associated with labor productivity, and cost leadership strategy as moderating variable, moderate the relationship between human resources and manpower productivity. Manuscript profile

Open Access Article

9 - Earnings management, business strategy and bankruptcy risk
Mahdi Filsaraei Mohammadreza shoorvarzi Mahdi Zanganeh

Competitiveness in the financial markets puts many companies at risk of bankruptcy and out of competition. This can cause concern for investors. Bankruptcy risk is mentioned as an important fact in the life cycle of modern business units that can lead to heavy economic More

Competitiveness in the financial markets puts many companies at risk of bankruptcy and out of competition. This can cause concern for investors. Bankruptcy risk is mentioned as an important fact in the life cycle of modern business units that can lead to heavy economic and social costs to shareholders, creditors, managers, employees and the economy as a whole. The key here is to identify the factors that can be used to predict the risk of bankruptcy in the near future. This research will be conducted with the question of whether accrued earnings management and the type of business strategy of the company can help shareholders and managers in predicting the risk of bankruptcy of the company? The main purpose of this study is to investigate the effect of business strategy on earnings management and bankruptcy risk in companies listed on the Tehran Stock Exchange. The statistical population of the present study, after applying some of the limitations in this study, consists of 140 companies listed on the Tehran Stock Exchange during the years 2914 to 2020. Multiple linear regression model has been used to test the research hypotheses. The results of the study indicate that earnings management has a positive and significant effect on bankruptcy risk. The results also showed that cost leadership strategy has a significant negative effect on bankruptcy risk. In addition, the results showed that the product differentiation strategy has a significant negative effect on bankruptcy risk. Manuscript profile

Open Access Article

10 - Bankruptcy Forecasting Using of Workforce Agile in the Organization
Vahid Bekhradi Nasab

Agility is an unknown phenomenon that is less empirically investigated in previous researches. Agility means the reduction in the workforce by management, which can be considered as a cost leadership strategy. Human resource changes in the company, lower staff costs and More

Agility is an unknown phenomenon that is less empirically investigated in previous researches. Agility means the reduction in the workforce by management, which can be considered as a cost leadership strategy. Human resource changes in the company, lower staff costs and personnel salary are the results of agility which in times of crisis is a competitive advantage for the company. According to the game theory, adopting a strategy of cost leadership by managers reduces the risk of bankruptcy. The purpose of this study is to investigate the effect of agility on the probability of bankruptcy. The population of this research is all companies listed on Tehran Stock Exchange from 2011 to 2016, and the sample size based on the systematic elimination method is 175 companies. The multiple regression analysis is used to test the research hypothesis. The results of the study show that managers, by adopting cost leadership strategies and agility policies, significantly reduce the likelihood of bankruptcy. Manuscript profile

Open Access Article

11 - A comparative study response rate of firms with business strategies and cost leadership firms with different business strategies to the announcement, using the equations of structural failure
fatemeh zholanezhad Vahid Bekhradinasab

In the present study the effect of the quality of corporate earnings announcements reaction ratio was investigated. Features strategies may lower the marginal cost sales with higher sales volumes, economies of scale and a major investment in facilities and physical asse More

In the present study the effect of the quality of corporate earnings announcements reaction ratio was investigated. Features strategies may lower the marginal cost sales with higher sales volumes, economies of scale and a major investment in facilities and physical assets named.Meanwhile, the differentiation strategy combined with high sales margins and the quality of the product and branding realized through investment in intangible assets such as investment in research and development and advertising is obtained. Characteristics of the above-mentioned double impact on investor reaction to the information published on the company's profits.The response rate in this study, a comparative study of companies with business strategies of cost leadership and firms with different business strategies to the announcement, has been using the equations of structural failure.In this regard, the 147 companies listed companies of Tehran Stock Exchange during the period 2009 to 2015 were studied and estimated using econometric software testing hypotheses to be explored.Using the equations necessary structural failure was that if during the review announcement,In each sample is decreasing, breakpoints and found it to be rectified.The system indicates the sustainability Ascending announcement, the company adopted a business strategy that is cost leadership.The other results of the present study is that companies that strategy cost leadership to follow, announcement, they are generally only to companies that method of differentiation to adopt the changes better earnings your users of financial information Company to showcase.As a result, companies that adopt distinct strategies with diverse interpretation and fewer changes in investors' beliefs are associated.This cross-sectional study to improve the level of knowledge about the market reaction to the announcement, the changes will help.In addition, in this study the convergence of market reaction to the announcement, through changes in business strategies in a predictable situation is shown.   Manuscript profile

Open Access Article

12 - The Effect of Corporate Strategies on the Market Response to Earnings Announcements of Listed Companies of Tehran Stock and Exchange
mohammadali Mirzaei Emamchay fatemeh samadi MASOMEH LATIFINENMARAN

The aim of this study was to evaluate the effect of corporate strategies on the market response to earnings announcements of listed companies of Tehran stock and exchange .The aim of this study was to evaluate the effect of corporate strategies on the market response to More

The aim of this study was to evaluate the effect of corporate strategies on the market response to earnings announcements of listed companies of Tehran stock and exchange .The aim of this study was to evaluate the effect of corporate strategies on the market response to earnings announcements of listed companies of Tehran stock and exchange. This study was a descriptive-correlation and an applied research . The statistical l population of research consists of all companies listed in Tehran stock exchange market during 2010 to 2015 that a number of 118 companies were active in this period . Data of research was extracted from financial reports of companies and analyzed by regression models in panel data method . Findings showed that implementing the strategy of differentiation in products has direct effect on the market reaction to earnings announcements . Also the findings showed that increasing the level of cost leadership strategy, the market reaction to earnings announcement will increase. Manuscript profile

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