تبیین الگوی نقش بهایابی هدف در بهبود عملکرد مالی شرکت‌های تولیدی مواد غذایی

نوع مقاله : پژوهشی

نویسندگان
حامد راحت ده مرده 1
بهناز شهنوازی 2
1 گروه حسابداری، دانشکده علوم انسانی، دانشگاه آزاد اسلامی، زاهدان، ایران.
2 گروه زبان و ادبیات فارسی، واحد خاش، دانشگاه آزاد اسلامی، خاش، ایران.
10.22034/smajournal.2025.532212.1063
چکیده
در بازار رقابتی امروز، بنگاهی پیروز است که با تکیه بر نیازهای مشتریان و توانمندی کارکنان خود، محصول و خدماتی را ارائه دهد که علاوه‌بر کاهش هزینه و قیمت، ارزش بالایی نزد مصرف‌کننده داشته باشد. برای رسیدن به این اهداف، باید سیستم‌های مدیریت هزینه و مدیریت کیفیت محصول به‌صورت همزمان به‌کار گرفته شوند که هزینه‌یابی هدف از ابزارهای راهبردی مدیریت هزینه برای برنامه‌ریزی سود و کاهش هزینه است. هدف از انجام پژوهش حاضر تبیین الگوی نقش بهایابی هدف در بهبود عملکرد مالی شرکت‌های تولیدی مواد غذایی می‌باشد. پژوهش حاضر به روش کیفی و با رویکرد اکتشافی انجام شده است. گردآوری اطلاعات از طریق مصاحبه با 12 نفر از خبرگان شامل حسابداران و مدیران مالی شرکت‌های تولیدی مواد غذایی در استان سیستان و بلوچستان انجام شده است. روش نمونه‌گیری هدفمند و گزینشی و پژوهش در سال 1403 انجام شده است. نتایج پژوهش نشان می‌دهد هشت مؤلفه قیمت بازار، تمرکز بر مشتریان، تمرکز بر طراحی محصول و فرآیندهای تولید، همکاری سیستمی (عملکرد متقابل واحدها)، گروه های عملیاتی و تولید، کاهش هزینه چرخه عمر محصول، مشارکت زنجیره ارزش، سطح محصول و ارتباط عرضه کنندگان باعث بهبود عملکرد مالی شرکت‌های تولیدی مواد غذایی می‌گردد.

کلیدواژه‌ها

موضوعات

عنوان مقاله English

Explaining the Role Model of Target Costing in Improving the Financial Performance of Food Manufacturing Companies

نویسندگان English

Hamed Rahat Dahmardeh 1
Behnaz Shahnavazi 2
1 Department of Accounting, Faculty of Humanities, Islamic Azad University, Zahedan, Iran
2 Department of Persian Language and Literature, Khas.C, Islamic Azad university, Khash, Iran.
چکیده English

In today's competitive market, a successful company is one that, relying on customer needs and the capabilities of its employees, provides products and services that, in addition to reducing costs and prices, have high value to the consumer. To achieve these goals, cost management and product quality management systems must be used simultaneously, and target costing is a strategic cost management tool for profit planning and cost reduction. The purpose of the present study is to explain the role model of target costing in improving the financial performance of food manufacturing companies. The present study was conducted using a qualitative method and an exploratory approach. Data collection was conducted through interviews with 12 experts, including accountants and financial managers of food manufacturing companies in Sistan and Baluchestan province. The purposeful and selective sampling method and the research were conducted in 2025. The results of the study show that eight components of market price, customer focus, product design and production process focus, system collaboration (unit interaction), operational and production groups, product life cycle cost reduction, value chain participation, product level, and supplier relationships improve the financial performance of food manufacturing companies.

کلیدواژه‌ها English

Target costing
Financial Performance
Manufacturing Companies
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فصلنامه حسابداری مدیریت راهبردی
دوره 2، شماره 3
پاییز 1404
پاییز 1404
صفحه 70-86