کاربرد رگرسیون فازی در تبیین ارتباط بین مدیریت زنجیره تأمین و عملکرد مالی

نوع مقاله: مقاله پژوهشی

نویسندگان

1 استادیار حسابداری دانشگاه فردوسی مشهد، مشهد، ایران.

2 دانشیار حسابداری دانشگاه فردوسی مشهد، مشهد، ایران.

3 دانشجوی دکتری حسابداری دانشگاه فردوسی مشهد، مشهد، ایران.

چکیده

در بازار رقابتی کنونی، عملکرد مناسب زنجیره تأمین نقش کلیدی در موفقیت یک سازمان دارد. به نظر می­رسد نبود حلقه ارتباطی بین عملیات زنجیره تأمین و عملکرد مالی، به‌دلیل دشواری استفاده از معیارهای عملیاتی اندازه‌گیری زنجیره تأمین در تفسیر اهداف مالی باشد. هدف این پژوهش بررسی ارتباط بین مدیریت زنجیره تأمین و عملکرد مالی (معیارهای حسابداری و مبتنی بر بازار)، بر اساس داده‌های 108 شرکت پذیرفته‌شده در «بورس اوراق بهادار تهران» طی سال 1384 تا 1392 است. در این راستا، 4 فرضیه بر مبنای مدل مرجع عملیات زنجیره تأمین (SCOR) تدوین شده است. روش آماری مورداستفاده رگرسیون فازی بوده و برای آزمون فرضیه‌های پژوهش دو مدل بر اساس متغیرهای وابسته برآورد شده است. بر اساس نتایج، متغیرهای رشد فروش (ویژگی قابلیت اتکا، مسئولیت‌پذیری و انعطاف‌پذیری زنجیره تأمین) و بازده سرمایه در گردش (ویژگی مدیریت دارایی‌های زنجیره تأمین) رابطه مثبتی با عملکرد مالی (متغیر ارزش بازار دارایی‌ها) دارند؛ همچنین متغیرهای بهای تمام‌شده (ویژگی هزینه‌های زنجیره تأمین) و دوره تبدیل وجه نقد (ویژگی مدیریت داراییهای زنجیره تأمین) رابطه منفی با عملکرد مالی (متغیر بازده دارایی‌ها) دارند. نتایج این تحقیق می‌تواند در جهت توجه بیشتر مدیران و متخصصان مالی به مفاهیم مدیریت زنجیره تأمین، مؤثر واقع شود.

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