بررسی رابطه بین کارایی سیستم بودجه بندی و حاشیه سود در بانک صادرات ایران
محورهای موضوعی :
مدیریت صنعتی
hadi parvizi
1
,
babak jamshidi navid
2
1 - PhD student in accounting, Islamic Azad University, Kermanshah, Iran
2 - Assistant Professor of Accounting, Islamic Azad University, Kermanshah, Iran
تاریخ دریافت : 1398/10/27
تاریخ پذیرش : 1399/08/05
تاریخ انتشار : 1399/08/25
کلید واژه:
کارایی سیستم بودجه‌بندی,
حاشیه سود,
بانک صادرات ایران,
چکیده مقاله :
بودجه بندی اهداف و کاربردهای مختلفی در تنظیم، تصویب، اجرا و کنترل سیاستهای دولت و سازمانها دارد. امروزه می‌توان با سیستم بودجه‌بندی عملیاتی، از نقاط ضعف بودجه‌بندی سنتی دوری کرد و به کنترل بهتر مجموعه پرداخت. از این رو پژوهش حاضر به دنبال بررسی رابطه بین کارایی سیستم بودجه‌بندی و حاشیه سود در بانک صادرات ایران می‌باشد. در این پژوهش از پرسشنامه‌ای هیجده سؤالی مشتمل بر مؤلفه‌های تخصص نیروی انسانی، فراگیر بودن بودجه، اعتقاد کارکنان به هدف بودجه و حاشیه سود بهره گرفته شد. جامعه آماری این پژوهش کارکنان بانک صادرات استان کرمانشاه است که تعداد آن‌ها 490 نفر می‌باشد. بر اساس روش نمونه‌گیری تصادفی و با کمک فرمول جامعه محدود کوکران حجم نمونه 216 نفر تعیین و پرسشنامه پژوهش با طیف لیکرت در بین نمونه پژوهش توزیع و تکمیل گردید و مورد تجزیه و تحلیل قرار گرفت. در نهایت نتایج آزمون‌های آماری نشان داد بین کارایی سیستم بودجه‌بندی و حاشیه سود رابطه مثبت و معناداری وجود دارد. همچنین دیگر نتایج پژوهش حاکی از آن بود که بین اعتقاد کارکنان به هدف، فراگیر بودن بودجه و تخصص نیروی انسانی با حاشیه سود در بانک صادرات ایران رابطهای معناداری وجود دارد. بر اساس نتایج پژوهش فراگیر بودن پوشش همه جانبه و مبتنی بر مبانی علمی و استانداردهای موجود می‌تواند زمینه‌های تداوم و تسهیل امور اجرایی بانک را فراهم آورده و حاشیه سود بانک را تضمین نماید.
چکیده انگلیسی:
Budgeting has various goals and applications in regulating, approving, implementing, and controlling government policies and organizations. Today, the operational budgeting system can remove the weaknesses of traditional budgeting and better controling of the organization. Therefore, the present study seeks to investigate the relationship between the efficiency of the budgeting system and the profit margin in Saderat Bank of Iran. In this study, a questionnaire consisting of eighteen questions including the components of HR expertise, budget inclusiveness, employees' beliefs about the budget objective and profit margin were used. The statistical population of this study is the staff of Saderat Bank of Kermanshah province with 490 employees. The sample size was 216 based on Cochran's limited community formula and the Likert scale questionnaire was distributed among the sample and analyzed. Finally, the results of statistical tests showed that there is a positive and significant relationship between the efficiency of the budgeting system and the profit margin. The results also showed that there is a meaningful relationship between the employees' belief in purpose, budget inclusiveness and human resources expertise and profit margin in Saderat Bank of Iran. Based on the results of the study, comprehensive coverage based on existing scientific and standards can provide continuity and facilitation of the bank's executive affairs and guarantee the profit margin of the bank.
منابع و مأخذ:
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Nazarian, R, Aziziyanfard, R. (2016). An Analysis of the Efective Factors on Net Spread in the Banks of Iran. Quarterly Journal Of Fiscal And Economic Policies, 4 (14),73-106
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Patel, S. S. (2016). A study of financial performance indicators and critical evaluation of regional rural water supply schemes of Gujarat.
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Salehi, Gh., Mehdipour, A., Marashiyan, H., Siforian, M. (2017). Identification and Ranking of Performance Evaluation Indicators of Football Coaches in Khuzestan Province. 2nd International Conference on Applied Research in Physical Education, Sport Sciences and Championship, Tehran, Iran.
Samadi Lorgani, S, Tamarinia, A. (2008). Investigating the Relationship between Q and Vertex (LR) with Economic Indicators for Performance Evaluation in Stock Exchange. 11th International Conference on Accounting and Management and 7th Open Entrepreneurship and Innovation Conference, Tehran, Mehr Eshaq Conference 2016.
Sebők, M., & Berki, T. (2018). Punctuated equilibrium in democracy and autocracy: an analysis of Hungarian budgeting between 1868 and 2013. European Political Science Review, 10(4), 589-611.
Seyed Rezaie, S. (2016). Explaining the characteristics of appropriate public budgeting system for achieving fair and efficient progress, the 2nd International Conference on Management, Accounting and Economics in Sustainable Development, Mashhad, Kemer avosh Knowledge-based Cooperative Institute.
Shahpari, M. Yousefzai, S. (2009). The Effect of Relative Advantage on The Added Value of Industrial Workshops in Sistan and Baluchestan Province. 2nd National Conference on New Research in Accounting and Management in the Third Millennium, Karaj, University of Applied Science and Technology, Municipalities Cooperation Organization.
Valizadeh, A. Fathi, S. & Sahrai, A. (2012). The Effect of Managers' Over-Confidence on Market Value Added and Corporate Value. 5th National Conference on Applied Research in Management and Accounting, Tehran, Iranian Management Association.
Wang, Y. J. (2014). The evaluation of financial performance for Taiwan container shipping companies by fuzzy TOPSIS. Applied Soft Computing, 22, 28-35.
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Arnold, K. Y., Atwater, L., Patel, P. C., & Smither, J. W. (2018). Multisource feedback, human capital, and the financial performance of organizations. Journal of Applied Psychology, 101(11), 15-69.
Atkinson, S. (2005). Mental Budgeting versus Relative Thinking. In AEA Papers and Proceedings, 108, 148-52.
Bash, R. D., Steele, J. G., Exley, C., Vernazza, C. R., & Donaldson, C. (2003). Use of programme budgeting and marginal analysis to set priorities for local NHS dental services: learning from the north east of England. Journal of Public Health.
Black, A., Naser, K., & Saeid, M. (2001). Capital budgeting practices by non-financial companies listed on Kuwait Stock Exchange (KSE). Cogent Economics & Finance, 6(1), 1468232.
Dong, J. Y., Chen, Y., & Wan, S. P. (2018). A cosine similarity based QUALIFLEX approach with hesitant fuzzy linguistic term sets for financial performance evaluation. Applied Soft Computing, 69, 316-329.
Gholinejad, S. & Salimi Abdolmohammad, F. (2018). The Effect of Financial Health Indicators on Profitability to Investigate the Issue in Banks of MENA Countries of Middle East and North Africa. 5th National Conference on Applied Research in Management and Accounting, Tehran, Management Association of Iran.
Gupta, U., Ayoub, R., Kishinevsky, M., Kadjo, D., Soundararajan, N., Tursun, U., & Ogras, U. Y. (2018). Dynamic power budgeting for mobile systems running graphics workloads. IEEE Transactions on Multi-Scale Computing Systems, 4(1), 30-40.
Kramer, C., & Badami, M. G. (2016). Operational and financial performance of Delhi's natural gas-fueled public bus transit fleet: A critical evaluation. Transport Policy, 47, 178-188.
Lee, P. T. W., Lin, C. W., & Shin, S. H. (2018). Financial Performance Evaluation of Shipping Companies Using Entropy and Grey Relation Analysis. In Multi-Criteria Decision Making in Maritime Studies and Logistics. Springer, Cham.
Mahmoudi, Sh., Mansouri, N., Azizinejad & R. Karimzadegan, H. (2010). Evaluation of HSE Performance Indicators in Hospital Evaluation Methods in Iran.5th Conference on Health, Safety and Environment in the Field of HSE Citizenship in the Field of Hospitals and Medical Centers, Tehran, Islamic Azad University, Science and Research Branch.
Markos, A., Khalili Esbouei, S., & Antucheviciene, J. (2015). Applying fuzzy MCDM for financial performance evaluation of Iranian companies. Technological and Economic Development of Economy, 20(2), 274-291.
Namazi, M. & Tavassoli, A. (2008). Evaluation of performance indicators of banks listed in Tehran Stock Exchange using multivariate decision making system fuzzy. 2nd International Conference on Management, Accounting and Economics in Sustainable Development, Mashhad, Kemer anoush knowledge-based cooperative institute.
Nazarian, R, Aziziyanfard, R. (2016). An Analysis of the Efective Factors on Net Spread in the Banks of Iran. Quarterly Journal Of Fiscal And Economic Policies, 4 (14),73-106
Obrin, Y., Gualda, M. J., Aguilera, B., Del Olmo, A., Cirujano, P., & de Villota, P. (2007). Lessons from Gender Budgeting Experiences in Spain: In Gender Budgeting in Europe. Palgrave Macmillan, Cham.
Patel, S. S. (2016). A study of financial performance indicators and critical evaluation of regional rural water supply schemes of Gujarat.
Pour Lori, A & Mahmood Abadi, R. (2018). The Role of Management Accounting in Budgeting. The 1st Scientific-Research Conference on New Achievements in The Studies of Management Science, Accounting and Economics of Iran, Ilam, Aso System Armon Institute.
Qadirzadeh, S. & Rostamloo, A. (2014). Proposing an Appropriate Model for Establishment of Performance-Based Budgeting System in Rural Water and Wastewater Company of Ardabil Province. Regional Conference on New Ideas in Financial Accounting and Management, Zanjan, Education and Research Deputy of SAMA Organization, Sama Zanjan Education and Cultural Center.
Rahnama Rudpashi, A. & Jafari Mansourabad, D. (2010). Performance Evaluation Indicators of Private Companies Accountants. National Conference on New Research in Management and Accounting, Isfahan, Sheikh Baha'i University.
Ramezani, A & Khosravi Saraki, A. (2018). Compilation of indicators for evaluating the performance of cities in the field of urban services and quality of life. Management and Behavioral Sciences Conference, Tehran, Permanent Secretariat of the Conference.
Rili, M., Heshmati, M. R., & Ramezani, I. (2003). Application of fuzzy AHP approach for financial performance evaluation of Iranian petrochemical sector. Procedia Computer Science, 31, 995-1004.
Safarzadeh, A, Edhedkhani, H, Rouhi, M. (2016). Identification and Prioritization of Barriers to The Use of Operational Budgeting. International Conference on New Horizons in Management and Accounting Sciences, Economics and Entrepreneurship, Tehran, New Horizons Society of Science and Technology.
Salehi, Gh., Mehdipour, A., Marashiyan, H., Siforian, M. (2017). Identification and Ranking of Performance Evaluation Indicators of Football Coaches in Khuzestan Province. 2nd International Conference on Applied Research in Physical Education, Sport Sciences and Championship, Tehran, Iran.
Samadi Lorgani, S, Tamarinia, A. (2008). Investigating the Relationship between Q and Vertex (LR) with Economic Indicators for Performance Evaluation in Stock Exchange. 11th International Conference on Accounting and Management and 7th Open Entrepreneurship and Innovation Conference, Tehran, Mehr Eshaq Conference 2016.
Sebők, M., & Berki, T. (2018). Punctuated equilibrium in democracy and autocracy: an analysis of Hungarian budgeting between 1868 and 2013. European Political Science Review, 10(4), 589-611.
Seyed Rezaie, S. (2016). Explaining the characteristics of appropriate public budgeting system for achieving fair and efficient progress, the 2nd International Conference on Management, Accounting and Economics in Sustainable Development, Mashhad, Kemer avosh Knowledge-based Cooperative Institute.
Shahpari, M. Yousefzai, S. (2009). The Effect of Relative Advantage on The Added Value of Industrial Workshops in Sistan and Baluchestan Province. 2nd National Conference on New Research in Accounting and Management in the Third Millennium, Karaj, University of Applied Science and Technology, Municipalities Cooperation Organization.
Valizadeh, A. Fathi, S. & Sahrai, A. (2012). The Effect of Managers' Over-Confidence on Market Value Added and Corporate Value. 5th National Conference on Applied Research in Management and Accounting, Tehran, Iranian Management Association.
Wang, Y. J. (2014). The evaluation of financial performance for Taiwan container shipping companies by fuzzy TOPSIS. Applied Soft Computing, 22, 28-35.
