طراحی رویکرد پیشرفته چرخه عمر محصول در شرکت های تولیدی

نوع مقاله : پژوهشی

نویسندگان
حبیب پیری 1
طاهره ستوده 2
1 استادیار،گروه حسابداری، واحد زاهدان، دانشگاه آزاد اسلامی، زاهدان، ایران.
2 کارشناسی ارشد، گروه حسابداری، واحد زاهدان، دانشگاه آزاد اسلامی، زاهدان، ایران.
10.22034/smajournal.2025.513375.1002
چکیده
چرخه عمر محصول دارای اهمیت خاصی برای همه شرکت‌ها می باشد. همه محصولات تولیدی، چرخه عمر محصول را طی می‌نمایند. توجه به چرخه عمر محصول و کیفیت محصولات باعث جذب مشتری و افزایش فروش می‌گردد. چرخه عمر محصول دارای چهار مرحله به ترتیب، معرفی محصول، رشد محصول، اشباع ( بلوغ) و نزول می باشد. هدف از انجام پژوهش حاضر، طراحی رویکرد پیشرفته چرخه عمر محصول در شرکت های تولیدی است. پژوهش کیفی و از نوع اکتشافی می‌باشد. در پژوهش فوق، مصاحبه با 10 نفر خبره که شامل اعضای هیات علمی، حسابداران مدیریت و حسابداران به روش هدفمند انتخاب شده اند، در سال 1402 صورت گرفته و رویکرد پیشرفته چرخه عمر محصول طراحی گردید. نتایج پژوهش نشان می‌دهد، طبق نظر خبرگان رویکرد پیشرفته چرخه عمر محصول شامل، مرحله معرفی محصول به بازار، مرحله رشد، مرحله بلوغ، مرحله باز طراحی (مهندسی مجدد) و مرحله نزول می گردد. رویکرد پیشرفته چرخه عمر محصول، به شرکت‌های تولیدی کمک می نماید تا با درک بهتری از موقعیت محصول خود در بازار، تصمیم های راهبردی اتخاذ نمایند. همچنین، با پیش‌بینی و برنامه‌ریزی برای مرحله بازطراحی، از افول زودهنگام محصول جلوگیری کرده و عمر مفید آن را افزایش دهند.

کلیدواژه‌ها

موضوعات

عنوان مقاله English

Designing an advanced product life cycle approach in manufacturing companies

نویسندگان English

Habib Piri 1
tahereh sotudeh 2
1 Assistant Professor, Accounting Department, Zahedan Branch, Islamic Azad University, Zahedan, Iran.
2 Master's degree, Accounting Department, Zahedan Branch, Islamic Azad University, Zahedan, Iran.
چکیده English

The product life cycle is of particular importance to all companies. All manufactured products go through a product life cycle. Paying attention to the product life cycle and product quality attracts customers and increases sales. The product life cycle has four stages, respectively, product introduction, product growth, saturation (maturity), and decline. The purpose of the present study is to design an advanced product life cycle approach in manufacturing companies. It is a qualitative and exploratory research. In the above study, interviews with 10 experts, including faculty members, management accountants, and accountants who were selected through a purposeful method, were conducted in 2024 and an advanced product life cycle approach was designed. The results of the study show that, according to the experts, the advanced product life cycle approach includes the product introduction stage to the market, the growth stage, the maturity stage, the redesign stage (reengineering), and the decline stage. The advanced product life cycle approach helps manufacturing companies to make strategic decisions by better understanding the position of their product in the market. Also, by anticipating and planning for the redesign phase, they can prevent premature product decline and extend its useful life.

کلیدواژه‌ها English

Product life cycle
Experts
Redesign
Manufacturing Companies
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فصلنامه حسابداری مدیریت راهبردی
دوره 1، شماره 1 - شماره پیاپی 1
زمستان 1403
زمستان 1403
صفحه 1-17