بررسی پیشران های اثر گذار تکنیک هزینه یابی بر مبنای فعالیت در بهبود عملکرد و کاهش هزینه های شرکت ایران خودرو

نوع مقاله : پژوهشی

نویسندگان
منصوره جعفری 1
کریم نخعی 2
حبیب اله نخعی 3
1 گروه حسابداری، واحد زاهدان، دانشگاه آزاد اسلامی، زاهدان، ایران.
2 استادیار گروه حسابداری و مالی، واحد بیرجند، دانشگاه آزاد اسلامی، بیرجند، ایران.
3 دانشیار گروه حسابداری و مالی، واحد بیرجند، دانشگاه آزاد اسلامی، بیرجند، ایران.
10.22034/smajournal.2025.533993.1086
چکیده
در محیط رقابتی امروزی، نظام‌های سنتی هزینه‌یابی دیگر قادر به ارائه اطلاعات دقیق از ساختار هزینه‌ها نیستند و این موضوع، ضرورت استفاده از رویکردهای نوین هزینه‌یابی مانند هزینه‌یابی بر مبنای فعالیت را برجسته می‌کند. این مطالعه با هدف شناسایی و اولویت‌بندی پیشران‌های مؤثر بر اجرای موفق ABC و تأثیر آن بر بهبود عملکرد و کاهش هزینه‌ها در شرکت ایران خودرو انجام شد. روش تحقیق تلفیقی این پژوهش شامل مرور نظام‌مند ادبیات و تحلیل محتوا جهت شناسایی متغیرهای کلیدی و سپس استفاده از داده‌های کمّی جمع‌آوری‌شده از طریق پرسشنامه استاندارد از 120 نفر از مدیران و کارشناسان مجرب شرکت ایران خودرو بود. داده‌ها با استفاده از تحلیل عاملی اکتشافی، مدل‌سازی معادلات ساختاری  و تحلیل اهمیت-عملکرد مورد تجزیه و تحلیل قرار گرفتند. نتایج شناسایی شش پیشران کلیدی شامل حمایت مدیریت ارشد، فرهنگ داده‌محور، زیرساخت‌های فناوری اطلاعات، مشارکت کارکنان، تعهد سازمانی و یکپارچگی سیستم‌ها را نشان داد که از میان آنها، زیرساخت‌های فناوری اطلاعات (β=0.48) و حمایت مدیریت ارشد (β=0.41) بالاترین تأثیر را بر اجرای سیستم هزینه‌یابی بر مبنای فعالیت داشتند. همچنین، یافته‌ها نشان دادند که اجرای مؤثر هزینه‌یابی بر مبنای فعالیت می‌تواند منجر به بهبود عملکرد سازمانی (β=0.59) و کاهش هزینه‌ها (β=0.54) شود. این تحقیق ضمن تأیید نقش مهم هزینه‌یابی بر مبنای فعالیت در تصمیم‌گیری‌های استراتژیک، الگویی چندبعدی از پیشران‌های اجرای این سیستم در محیط‌های صنعتی ایرانی ارائه کرده است. نتایج این مطالعه می‌تواند به مدیران شرکت‌های بزرگ کمک کند تا با شناسایی نقاط قوت و ضعف موجود، اقدام به بهبود نظام‌های حسابداری و مدیریتی خود کنند.

کلیدواژه‌ها

موضوعات

عنوان مقاله English

invetigating the Impact Drivers of the Activity-Based Costing (ABC) Technique on Performance Improvement and Cost Reduction at Iran Khodro Company

نویسندگان English

Mansoreh jafari 1
Karim Nakhaei 2
Habibollah Nakhaei 3
1 Department of Accounting, Zah.C, Islamic Azad University, Zahedan, Iran.
2 Assistant Professor, Department of Accounting and Finance, Birjand Branch, Islamic Azad university, Birjand, Iran.
3 Associate Professor, Department of Accounting and Finance, Birjand Branch, Islamic Azad university, Birjand, Iran.
چکیده English

In today's competitive environment, traditional costing systems are no longer able to provide accurate information on cost structures, highlighting the need for new costing approaches such as activity-based costing. This study aimed to identify and prioritize the drivers of successful ABC implementation and its impact on performance improvement and cost reduction in Iran Khodro Company. The research methodology of this study included a systematic literature review and content analysis to identify key variables, and then quantitative data collected through a standardized questionnaire from 120 experienced managers and experts of Iran Khodro Company. The data were analyzed using exploratory factor analysis, structural equation modeling, and importance-performance analysis. The results showed that six key drivers were identified, including senior management support, data-driven culture, IT infrastructure, employee participation, organizational commitment, and systems integration. Among them, IT infrastructure (β=0.48) and senior management support (β=0.41) had the highest impact on the implementation of the activity-based costing system. The findings also showed that effective implementation of activity-based costing can lead to improved organizational performance (β=0.59) and cost reduction (β=0.54). This research, while confirming the important role of activity-based costing in strategic decision-making, has presented a multidimensional model of the drivers of the implementation of this system in Iranian industrial environments. The results of this study can help managers of large companies to improve their accounting and management systems by identifying existing strengths and weaknesses.

کلیدواژه‌ها English

Activity-based costing, performance improvement, cost reduction, Iran Khodro Company, management accounting
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فصلنامه حسابداری مدیریت راهبردی
دوره 2، شماره 3
پاییز 1404
پاییز 1404
صفحه 111-132