The impact of strategic cost management on the relationship between supply chain practices, top management support and financial performance improvement
Publish Year: 1401
نوع سند: مقاله ژورنالی
زبان: English
View: 243
This Paper With 18 Page And PDF Format Ready To Download
- Certificate
- من نویسنده این مقاله هستم
استخراج به نرم افزارهای پژوهشی:
شناسه ملی سند علمی:
JR_APRIE-9-1_002
تاریخ نمایه سازی: 30 خرداد 1401
Abstract:
The present study investigated the role of strategic cost management as a moderating variable on the relationship between supply chain practices, Top Management Support (TMS), and financial performance improvement. Financial performance improvement was considered as a dependent variable, while supply chain practices, strategic cost management, and TMS were taken as the main independent variables. Besides, the financial structure and the firm size were considered as control variables. The research sample included ۱۶۵ companies that were selected using random sampling from among companies listed on the Tehran Stock Exchange. The data were collected using the Senior Management Survey (SMS) to measure supply chain practices, TMS, and strategic cost management. The results of the structural equation modeling after discriminant tests showed that strategic cost management had a positive and significant effect on the relationship between different subscales of supply chain practices and different measures of financial performance improvement. The results also showed that the relationship between strategic cost management, senior management support, supply chain activities and improving financial performance is non-linear and so that Supply Chain Integration (SCI) is more effective at low and medium levels and at higher levels. The above has a lesser or even negative effect.
Keywords:
Cost management , Strategic Costs , Top Management Support (TMS) , financial performance , Supply chain
Authors
Jaber Ghanbari
Department of Accounting, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran.
Ebrahim Abbasi
Department of Management, Al-Zahra University, Tehran, Iran.
Hosein Didekhani
Department of Financial Engineering, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran.
Majid Ashrafi
Department of Accounting, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran.
مراجع و منابع این Paper:
لیست زیر مراجع و منابع استفاده شده در این Paper را نمایش می دهد. این مراجع به صورت کاملا ماشینی و بر اساس هوش مصنوعی استخراج شده اند و لذا ممکن است دارای اشکالاتی باشند که به مرور زمان دقت استخراج این محتوا افزایش می یابد. مراجعی که مقالات مربوط به آنها در سیویلیکا نمایه شده و پیدا شده اند، به خود Paper لینک شده اند :