طراحی مدل تأمین مالی صنایع کوچک و متوسط در ایران (در راستای بهبود مدیریت بهره¬وری)
محورهای موضوعی : حسابداریشیدا عرفای جمشیدی 1 , فرهاد رهبر 2 , احمد شعبانی 3 , کریم اسگندری 4
1 - دانشجوی دکتری گروه اقتصاد مالی پردیس بین المللی ارس دانشگاه تهران،تهران،ایران
2 - استاد گروه اقتصاد کاربردی، دانشکده اقتصاد، دانشگاه تهران، تهران، ایران
3 - دانشيار گروه اقتصاد، دانشكده معارف اسلامي و اقتصاد، دانشگاه امام صادق (ع)، تهران، ايران
4 - استادیار گروه مدیریت دولتی، دانشگاه پیام نور، تهران، ایران.
کلید واژه: تأمین مالی, صنایع کوچک و متوسط, مدیریت بهره¬وری,
چکیده مقاله :
تأمین مالی یکی از مسائل مهمی است که هر صنعتی به نحوی با آن روبه¬رو است. از این¬رو، یکی از تصمیمات مدیران واحدهای صنعتی کوچک و متوسط به منظور حداکثر ساختن ثروت سهامداران، تصمیمات مربوط به تأمین مالی می¬باشد. هدف از انجام این پژوهش، طراحی مدل تأمین مالی صنایع کوچک و متوسط ایران (در راستای بهبود مدیریت بهره¬وری) است. باتوجه به این که این پژوهش داراي رویکردي کیفی بوده است، از روش نظریه داده بنیاد (گراندد تئوري) به عنوان روش تحقیق استفاده شده است. روش گردآوري داده¬ها، مصاحبه¬هاي عمیق و باز با 20 نفر از خبرگان دانشگاهی و صنعت است که پس از کدگذاری¬های انجام شده مدل نهایی اعتبارسنجی گردید. بر اساس، یافته¬های تحقیق، كُدهايي در قالب 411 مفهوم (کدباز) و 20 مقوله اصلي استخراج شدند. با استناد به رهيافت نظام¬مند نظريه داده¬بنياد، كُدهاي شناسايي شده در شش طبقه، شامل «پديده محوری، شرايط علّي،شرايط زمينه¬اي،شرايط مداخله¬گر،راهبردها و پيامدها» دسته¬بندي شدند. نتایج به دست آمده از مصاحبه¬ها نشان می¬دهد پدیده محوری «مدل تأمین مالی» شامل «تدوین برنامه¬های مالی در جریان تأمین مالی»، «پایش و ارزیابی مالی در جریان تأمین مالی» می¬باشد که مقولات «توسعه فعالیت¬های عملیاتی»، «تحولات مالی شرکت» و «علل محیطی شرکت» به عنوان شرایط علّی بر مقولات پدیده محوری تأثیرگذار می¬باشند. مقولات بسترساز به عنوان شرایط زمینه¬ای لازم در تحقق تأمین مالی در صنایع کوچک و متوسط شامل: «استانداردهای حسابداری مالی»، «صورت¬های مالی استاندارد شده»،«مدیریت امور مالی شرکت»،«نهادهای تأمین کننده مالی» و «مدیریت کلان شرکت» می¬باشد. در این بین برخی از مقولات به عنوان شرایط مداخله¬گر در تحقق تأمین مالی در صنایع کوچک و متوسط شامل:«مداخلات کلان محیطی»،«مداخلات درونی شرکت»و«پیش نیازهای تحقق تأمین مالی» که هر دو شرایط زمینه¬ای و مداخله¬ای می-توانند روی راهبردهای ارایه شده تأثیرگذار باشند این راهبردها عبارت‌اند از: «انضباط شرکتی»، «تحلیل و رصد وضعیت حاکم در شرکت»، «اقدامات و دسته¬بندی امور جهت تأمین مالی» و «بهره¬مندی از اهرم¬های کمکی» که استراتژی-های لازم در پیاده¬سازی تأمین مالی در صنایع کوچک و متوسط می¬باشند. در صورت تحقق پدیده محوری می¬توان مقولات «تعالی کسب¬وکار» و سازمان¬دهی جریانات مالی» و «توسعه اقتصادی» را به عنوان پیامدهای حاصله انتظار داشت.
Financing is one of the important issues that every industry faces in some way. Therefore, in order to maximize the wealth of shareholders, one of the decisions of the managers of small and medium sized industrial units is the decisions related to financing. Hence, the purpose of this research was to design a financing model for small and medium sized industries in Iran in order to improve productivity management. Since this research had a qualitative approach, the grounded theory method was used as a research method. The data was collected through in-depth and open interviews with 20 academic and industry experts, which was then coded and validated. The extracted codes included 411 concepts (open codes) and 20 main categories. Based on the systematic approach of foundational data theory, the identified codes were classified into six categories, including " central phenomenon, causal conditions, background conditions, intervening conditions, strategies and consequences". The results obtained from the interviews show that the central phenomenon of "financing" includes "drafting of financial plans during the financing process", "financial monitoring and evaluation during the financing process" and the categories of "development of operational activities", "developments of company's finances" and "company's environmental causes" as causal conditions have an effect on the categories of the central phenomenon. The foundational categories as necessary background conditions for the realization of financing in small and medium sized industries include: "financial accounting standards", "standardized financial statements", "company’s financial affairs management", "financing institutions", and "company's general management". Meanwhile, some categories act as interfering conditions in realizing financing in small and medium sized industries including: "macro environmental interventions", "internal company interventions" and "prerequisites for realizing financing" which are both background and intervention conditions. They can influence the presented strategies. These strategies include: "corporate discipline", "analysis and monitoring of the prevailing situation in the company", "actions and classification of matters for financing" and "using auxiliary levers" which are the necessary strategies in the implementation of financing in small and medium sized industries. If the central phenomenon is realized, the categories of "business excellence", organization of financial flows" and "economic development" can be expected as the resulting consequences.
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