شناسایی و رتبه بندی شاخص های هزینه یابی کایزن در بانک مهر استان سیستان و بلوچستان

نوع مقاله : پژوهشی

نویسندگان
حمیدرضا محمدی 1
ریحانه محمدی 2
شیروان کیوانی 3
1 گروه حسابداری، واحد زاهدان، دانشگاه آزاد اسلامی، زاهدان، ایران
2 گروه حسابداری، واحد زاهدان، دانشگاه آزاد اسلامی، زاهدان، ایران.
3 گروه مدیریت، واحد ارومیه، دانشگاه آزاد اسلامی، ارومیه، ایران
10.22034/smajournal.2026.542281.1122
چکیده
این پژوهش با هدف شناسایی و رتبه‌بندی شاخص‌های هزینه‌یابی کایزن در بانک قرض‌الحسنه مهر ایران، شعب استان سیستان و بلوچستان انجام شده و تلاش دارد تا با تکیه بر نظر خبرگان و بهره‌گیری از تکنیک تحلیل سلسله‌مراتبی (AHP)، تصویری شفاف از ابعاد مؤثر در این حوزه ارائه دهد. پژوهش حاضر از نوع توصیفی-تحلیلی و کاربردی بوده و برای گردآوری داده‌ها از ابزار پرسش‌نامه ساختاریافته استفاده شده است. جامعه آماری شامل مدیران، معاونان، کارشناسان ارشد و خبرگان حوزه‌های بهبود فرایندها و مدیریت هزینه در بانک مهر استان سیستان و بلوچستان بوده و از میان آن‌ها با استفاده از روش نمونه‌گیری هدفمند، تعداد 30 نفر که دارای تخصص و تجربه مرتبط بودند، به عنوان نمونه انتخاب شدند. پرسش‌نامه تحقیق شامل 20 گویه بسته‌پاسخ بر اساس طیف پنج‌درجه‌ای لیکرت بوده و به‌منظور بررسی اعتبار آن، روایی صوری از طریق نظرات خبرگان و اساتید دانشگاه و پایایی آن با استفاده از آلفای کرونباخ (0.88) مورد تأیید قرار گرفت که نشان‌دهنده اعتمادپذیری مناسب ابزار است. داده‌های حاصل از پرسش‌نامه‌ها با استفاده از نرم‌افزار Expert Choice تحلیل شدند تا وزن نسبی هر یک از ابعاد و شاخص‌ها تعیین گردد. همچنین، نرخ ناسازگاری مقایسات زوجی کمتر از ۰.۱ به‌دست آمد که بیانگر اعتبار و دقت بالای نتایج است. نتایج تحلیل‌ها نشان داد که بعد فرهنگ سازمانی با بیشترین وزن نسبی، مهم‌ترین بُعد در استقرار موفق کایزن است، و شاخص‌هایی مانند «تعهد مدیران به تغییرات»، «اعتماد میان کارکنان» و «شفافیت در تصمیم‌گیری» نقش اساسی دارند. پس از آن، ابعاد منابع انسانی و فرآیندی در رتبه‌های بعدی قرار گرفتند.

کلیدواژه‌ها

موضوعات

عنوان مقاله English

Identification and Ranking of Kaizen Costing Indicators in Mehr Bank, Sistan and Baluchestan Province

نویسندگان English

HAMIDREZA MOHAMMADI 1
reyhaneh mohammadi 2
Shirvan Keivani 3
1 Department of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran
2 Department of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran
3 Department of Management, Ur.C., Islamic Azad University, Urmia, Iran
چکیده English

This study aims to identify and rank Kaizen costing indicators in Qarz-al-Hasaneh Mehr Iran Bank, branches located in Sistan and Baluchestan Province. Relying on expert opinions and employing the Analytic Hierarchy Process (AHP), the research seeks to provide a clear picture of the critical dimensions influencing Kaizen implementation in the banking sector. The study is descriptive-analytical and applied in nature. Data were collected through a structured questionnaire. The statistical population consisted of managers, deputies, senior experts, and specialists in process improvement and cost management at Mehr Bank in Sistan and Baluchestan. Using purposive sampling, 30 participants with relevant expertise and experience were selected. The questionnaire included 20 close-ended items measured on a five-point Likert scale. Content validity was confirmed through expert and academic review, while reliability was verified with a Cronbach’s alpha of 0.88, indicating strong internal consistency. Data were analyzed using Expert Choice software to determine the relative weights of the dimensions and indicators. The consistency ratio of pairwise comparisons was less than 0.1, confirming the robustness and accuracy of the results. Findings revealed that organizational culture carried the highest relative weight, making it the most influential dimension in successful Kaizen adoption. Indicators such as “managerial commitment to change,” “employee trust,” and “decision-making transparency” played key roles. Human resource and process-related dimensions ranked next in importance. The study concludes that achieving Kaizen in banks is unattainable without a strong organizational culture, employee participation, and continuous support from senior management. Accordingly, it is recommended that banks focus on transforming organizational

کلیدواژه‌ها English

Keywords: Kaizen
Banking
Continuous Improvement
Organizational Culture
Human Resources
Analytic Hierarchy Process (AHP)
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فصلنامه حسابداری مدیریت راهبردی
دوره 2، شماره 4 - شماره پیاپی 4
زمستان
زمستان 1404
صفحه 44-66