Application of OPA Methods and Significance-Performance Analysis for Prioritization as Well as the Native Model Analysis on Financial Performance of Cement Companies Improvement Based on Management Accounting Tools: A Cross-binding Approach

This research is an exploratory mixed study aimed at using OPA methods and analyzing importance-performance to prioritize and analyze the native pattern for improving financial performance among cement companies based on management accounting tools. The population and statistical sample of this study are financial managers of 40 cement companies accepted in Tehran Stock Exchange and Securities. In the first step of model design, 27 management accounting tools with review of research literature were identified. In addition, using Delphi and KENDALL techniques and constants, 24 instruments were selected and divided into 5 general groups (means of financing, budgeting, long-term planning, performance evaluation and deciding for investment). The results of structural equation modeling showed that the effect of all five categories on financial performance is significant and positive. According to the results of the OPA approach, "New Costing Techniques, Economic Added Value, Cost Allocation Techniques, Profitability Index and Net Present Value" ranked 1-5, respectively. The results of importance-performance analysis techniques showed that although total quality management, quality expenditure, new costing techniques and balanced scorecard are of high importance, but in practice these organizations have not received attention and therefore organizations should concentrate on them.