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سیاستهای اعتباری زنجیره تامین: تعادل بین هزینهها و ریسکها در شرکتهای کوچک و متوسط(SMEs) | ||
| نشریه علمی پژوهشی مدیریت کسب و کارهای بین المللی | ||
| مقاله 4، دوره 8، شماره 3، آذر 1404، صفحه 75-98 اصل مقاله (1.19 M) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22034/jiba.2025.68678.2375 | ||
| نویسندگان | ||
| الهام درجاتی1؛ محمدتقی کبیری* 2 | ||
| 1دانشجوی پست دکتری ، گروه حسابداری، دانشکده علوم اداری و اقتصادی، دانشگاه اراک، اراک، ایران. | ||
| 2استادیار ،گروه حسابداری،دانشکده علوم اداری واقتصادی، دانشگاه اراک، اراک، ایران | ||
| چکیده | ||
| امروزه دانش حسابداری مدیریت توجه به زنجیره تأمین شرکتها را امری ضروری تلقی میکند. زیرا بیتوجهی سهوی و یا غیرسهوی به این مهم میتواند پیامدهای مورد انتظار شرکتها از جمله سودآوری، سهم بازار بیشتر و ایجاد ثروت و آورده بیشتر برای سهامداران را تحت شعاع و حتی دچار چالش جدی نماید. هدف این پژوهش، شناسایی و رتبه بندی عوامل موثر بر سیاست های اعتباری در زنجیره تامین در شرکتها میباشد. بهمنظور شناسایی عوامل پیش گفته، ضمن مرور مطالعات قبلی، با بهرهگیری از روش کیفی تحلیل تم مصاحبه نیمه ساختاریافته در سال 1404 صورت گرفته است. خبرگان مورد مصاحبه، هفده نفر از اساتید دانشگاهها، فعالان و خبرگان بازار سرمایه بودند. مرور و بررسی ادبیات، پژوهشهای صورت گرفته و همچنین نتایج مصاحبهها، نشان از هشت تم اصلی است که عوامل مؤثر بر سیاست های اعتباری در زنجیره تامین در شرکت ها را طبقهبندی میکند. پس از شناسایی عوامل کلیدی از شیوه دلفی فازی به منظور رتبه بندی و همچنین پیدا کردن درجه اهمیت عوامل پیش گفته استفاده گردیده است. نتایج نشان داد که به ترتیب عوامل هزینه تامین، هزینه ذخیره سازی، انبار و نگهداری، هزینه فرآوری و تولید، هزینههای بازاریابی و فروش، هزینههای پشتیبانی، هزینه های اجتماعی، هزینههای مالی و سرمایه، سایر هزینهها، در سیاستهای اعتباری در زنجیره تامین شرکتها موثر هستند. | ||
| کلیدواژهها | ||
| عملکرد در شرکتهای کوچک و متوسط(SMEs)؛ زنجیره تامین؛ سیاست های اعتباری؛ هزینهها و ریسکها | ||
| مراجع | ||
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آمار تعداد مشاهده مقاله: 39 تعداد دریافت فایل اصل مقاله: 39 |
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