جستجوی مقالات مرتبط با کلیدواژه « زنجیره تامین » در نشریات گروه « حسابداری »

This study investigates the characteristics and basic elements of auditing the performance of components of sustainable development of the supply chain in the mining sector, so that it's appropriate to the needs of the mining sector in Iran and socio-economic needs and its share of shortcomings. Reduce problems and obstacles. This research is of applied purpose type and is of qualitative research type with a content analysis strategy. The statistical population of this study is the deputies and senior managers of development organizations and companies active in mining and mining industries, such as IMIDRO and auditors of the entire economic and infrastructure sector in mining. The statistical sample is: In the first stage, several experts who are at the discretion of the research and, based on their expertise in research, are interviewed. In the second stage and for the main interviews, the sample comprises people from the statistical population who are introduced to the researcher by the interviewees based on the snowball method and, interviews were conducted with 24 experts. The results show the components are classified into four dimensions: social, safety, economic, resource efficiency and environment, each of which has performance audit components in the sustainable development of the mining supply chain. Some components in the social sphere are; External pressures (government laws and regulations, local communities, NGOs), ethics and sustainable behaviors, transparency of information through mining companies, employment and recruitment of technical, efficient and specialized human resources, promotion of industrial development culture, independence of supervisors and auditors From the supply chain in the mining sector,. Some of the components in the economic field are; Policies and strategic planning, knowledge sharing, sustainable economy and profitability, reputation and brand and market development, comprehensive mining industry plan, focus on professional management decisions, land management, adequate and effective supply chain studies in the mining sector. Some components in safety are; Internal pressures (maintaining morale, sense of loyalty, guaranteeing working conditions, workplace safety and employee well-being), involving the company's employees to increase the sense of loyalty, fostering successors and transferring experience to new staff. Some components in resource efficiency are; Management commitment in sustainable development, cooperation and coordination in the supply chain from supplier to customer, quality management and continuous improvement and some components in environmental efficiency are; Green technology and ease the issuance of mining licenses and continuous monitoring to rehabilitate the environment by relevant agencies.

According to lifecycle theory, institutions behave financially and economically at different stages of the lifecycle;This means that the financial and economic characteristics of an institution are affected by a stage of the life cycle in which the institution is located and at different stages of its life, such as product lifecycle, resources are consumed, so it is necessary to cost and manage costs.The present article aims to introduce a new approach in this field, has an innovative feature and can be considered in the field of idea generation.The life cycle of institutions is an essential factor in management, because all institutions, like living organs, have a life cycle, and face unique challenges at all stages of the development of the institution.The scientific approach of this research is philosophical and its theoretical foundations are of the type of extension research which was carried out by the method of historical cognition.The method of collecting its scientific resources is a library based on theoretical literature and research background, in the analysis of which the content analysis model was used.The results and findings of the study show.First, a theoretical model called the Financial Marketing Blend in the context of the Enterprise Life Cycle, similar to the Marketing Blend used to understand the product life cycle is essential for life cycle costing and marketing blending issues.Cost management is very important and inevitable for cost management and engineering and secondly, within the framework of the proposed model, appropriate strategies in the costing process can be identified.

.In this study, in the form of development, a mathematical model for evaluating customers of a multi-product green supply chain is presented, while practical concepts such as customers are examined by considering green indices. The goals that we will address in this study include minimizing access time for the best customer orientation. One of the basic and important factors in attracting customers is timely delivery time. Another concept that will be examined in this research in the development of mathematical model is the delivery rate. Today, the scope of suppliers' activity in a supply chain includes a wide range of customer needs. Among these cases, upstream currents in the direction of the supplier and downstream currents in the direction of the consumer are considered. Among other things, pay attention to the delivery rate. In this study, three consumer segments are defined based on their buying behavior and green consumers, incompatible consumers and red consumers. A planning model proposed to optimize the supply chain network for a retailer is developed, which includes manufacturers, carriers, and distribution centers based on the green expectations of consumer sectors. In addition, a set of scenarios will be evaluated in order to understand the impact of a higher determinant level on this solution.

Today, supply chain management has become more important because of the globalization of business markets. As the complexity increases, the vulnerability and risk in the chain increases, resulting in an increase in production or service interruption. This process necessitates the use of new risk management techniques. In this regard, in this study, by providing and solving a fuzzy DEMATEL-Genetic Algorithm hybrid model, the cost of supply chain risk has been investigated. Then the relationships between the disorders are formulated through the fuzzy dematel technique, and the model is solved using genetic algorithm. This study examines the impact of four disruptions on supply chain costs and disruptions are ranked based on the costs incurred in the supply chain. The results show that the most important disruptions in the supply chain, respectively, are disasters, supply, transportation and demand.

In the competitive world today, organizations need to be precise about the changes in the costs that the company must create in order to create a new value throughout the supply chain at one time. In this research, we have tried to investigate the cost of the chain by looking at dashboard design to predict and estimate supply chain costs. For this purpose, after reviewing the supply chain cost literature and examining the scope and purpose of the dashboard design, using the mathematical models and the actual use of information production and sales in Tehran province in the Zamzam Iran Company  and Zamzam Tehran  Company , the data of 22 period periods From April 1395 to January 2012, related to the study of this research, the design of the CHCM model, and the use of specialized software in the field of intelligent business intelligence reporting, the design of a model dashboard for evaluating the cost of the chain Supply and analysis reports became sensitive. Research findings indicate the model's ability to estimate supply chain costs for the desired courses and at the level of activity.

Applying effective supply chains and planning the models of evaluating performance have been considered in recent years. The main purpose of this chain is reducing costs, increasing the effectiveness and efficacy and in general improving profit for all its stakeholders. The present study attempted to investigate the possible effect of Financial Supply Chain Management (FSCM) on performance of companies that listed in Tehran Stock Exchange. For this purpose, the 3 month interim (seasonal) data of 37 pharmaceutical and cement companies (888 seasons - company) during 2009-2014 were utilized as sample. The results showed that there was a meaningful negative effect of Days of Sales Outstanding, Days of Inventory, and Operating Cash Cycle on performance. Thus, firms’ managers could improve their performances by adopting plans and policies in the field of financial supply chain. However, there was not found any significant effect on Days of Payables Outstanding, Cash Conversion Cycle on firms’ performance.

Balanced Scorecard (BSC) is one of the contemporary techniques of management accounting which is used as a system of operations evaluation and strategic management, organizational change framework and the means to align the interests. This method attempts to align the internal and external stakeholders’ interests. However, some of the relevant stakeholders (shareholders, employees and customers) are taken into consideration and no attention is paid to creditors, suppliers, government and the society in it. In addition, BSC considers short term and long term objectives but fails to pay attention to the objectives of sustainable development. Therefore, this study tries to improve BSC by adding the reputation perspective to the traditional perspectives. The main purpose of this study is to provides a contemporary model of BSC that not only aligns the interests of all stakeholders, but also provides a path to the sustainable development. It is concluded that the main advantages of the new model are as follows: 1) Focusing more on intangible assets; 2) aligning the interests of all stakeholders, 3) balancing between economic, social, environmental and political results and responsibilities and achieving sustainable development; 4) more emphasis on the supply chain; and 5) providing more basis for implementation and evaluation of the Blue Ocean Strategy. These advantages lead to the development of the management accounting, particularly in the formulation, implementation and evaluation of the strategy.

These days Internet, E-Commerce and Information systems play a major role in enterprises. If enterprises are not equipped with suitable Information Systems, they will not be able to participate in the world competitive markets and survive in them. Hence the REA information system is known as the one that has this ability, while this model can be used in setting standards for data transmission between enterprises, it is widely used in teaching accounting information systems as well. There are seven hypotheses in this research, six of which were about hurdle that cause not to identify REA in Iran. Seven hypotheses were put forth in this research, in six of which six different causes for REA's lack of identification were discussed: ∗ lack of sufficient scientific sources for introducing the REA ∗ not using REA in teaching AIS ∗ sufficing to existing information systems ∗ lack of attention to integrated information systems ∗ not using Internet to do trades ∗ lack of attention to the supply chain in enterprises. In the seventh hypothesis; however, using the REA pattern in teaching AIS was discussed for a better understanding of the students. The research was done between university professors, auditors and financial managers of different companies. The questions in the questionnaire included five choices and they were measured by Likert scale. SPSS, version 14, was used to analyze the statistics and the analysis of these datahas been done through the nonparametric chi square (χ 2 ), t-student and Fridman krelated tests. During the analysis of the data, six of the hypotheses were approved. Only "lack of attention to integrated information systems" was not accepted as a cause for lack of identification. It is hope, that this research will trigger such discussions and studies in academic assemblies as well as professional associations.