An Investigation on the Relationship between Supply Chain Agility and Financial Performance: Mediating Role of Cost Efficiency and Customer Orientation

The purpose of this study is to investigate the relationship between supply chain agility and financial performance with the mediating role of cost efficiency and customer orientation in companies and knowledge based plants in Isfahan Industrial towns. The study is applied and in terms of methodology, is descriptive-survey. 470 companies Senior executives of knowledge based companies in the Isfahan Industrial proviance are the statical population, which at the end, 43 companies are selected as samples based on structural equations. In order to analyze the data and test the study hypotheses, structural equation modeling and smart pls software have been used. The results indicate that the relationship between supply chain agility and cost efficiency on financial performance, as well as the cost-effectiveness mediating role between supply chain agility and financial performance, are rejected. But the relationship between supply chain agility and cost efficiency, as well as the mediating role of customer orientaion in the relationship between agility of the supply chain and financial performance are confirmed. Therefore, we suggest that these companies managers should always pay more attention to the key role of supply chain agility, which has a direct impact on customer orientation and cost efficiency, and ultimately improves corporate financial performance.