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.

کلیدواژه‌ها

عنوان مقاله [English]

Application of Fuzzy Regression to Explain the Relationship between Supply Chain Management and Financial Performance

نویسندگان [English]

  • Behzad Kardan 1
  • Mohammad Hosein Vadeei 2
  • Amin Rostami 3

1 Assistant Professor, Ferdowsi University of Mashhad.

2 Associate Professor, Ferdowsi University of Mashhad.

3 Ph.D. Student, Ferdowsi University of Mashhad.

چکیده [English]

In the current competitive market, the supply chain performance has the key role in the success of organization. The lack of links between supply chain operations and financial performance seems to be related to the perception on the difficulty of translating supply chain operational measures into financial targets. In this study, the relationship between supply chain management (SCM) and financial performance of companies listed in Tehran stock exchange (TSE), based on data from 108 companies during the years 2006-2014 is examined. In this regard, 4 hypotheses are codified. The statistical method used in testing hypotheses is fuzzy regression method. The results show that sale growth (GROWTH) and return on working capital (ROWC) variables are positively related with the market value of the assets (MVA). Also, cost of good soled (COGS) and cash conversion cycle (CCC) variables are negatively related with the return on assets (ROA). The results are probable to be applied by supply Chain managemer and financial professionals.

کلیدواژه‌ها [English]

  • Supply Chain Management
  • Financial Performance
  • SCOR Model
  • Fuzzy Regression
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