ارائه مدلی جهت شناسایی عوامل اثرگذار بر چسبندگی هزینه‌ها با استفاده از فرآیند تحلیل شبکه ای (anp) و دیمتل

ﻣﻨﻄﺒﻖ ﺑﺎ ﻧﻈﺮﯾﻪﻫﺎی ﺳﻨﺘﯽ، ﺗﻐﯿﯿﺮات ﻫﺰﯾﻨﻪ ﺗﻨﻬﺎ ﺑﻪ ﻣﯿﺰان ﺗﻐﯿﯿﺮات در ﺳﻄﺢ ﻓﻌﺎﻟﯿﺖ واﺑﺴﺘﻪ اﺳﺖ و اﯾﻦ ﺗﻐﯿﯿﺮات ﺑﻪ ﺻﻮرت ﻣﺘﻘﺎرن ﺻﻮرت ﻣﯽﮔﯿﺮد، در ﺻﻮرﺗﯽ ﮐﻪ ﻧﻈﺮﯾﻪ ﭼﺴﺒﻨﺪﮔﯽ ﻫﺰﯾﻨﻪﻫﺎ اﯾﻦ ﻣﻮﺿﻮع را ﺑﻪ ﭼﺎﻟﺶ ﮐﺸﯿﺪه اﺳﺖ. ﻫﺪف ﭘﮋوﻫﺶ، ﺷﻨﺎﺳﺎﯾﯽ و اﻟﻮﯾﺖ ﺑﻨﺪی ﻋﻮاﻣﻞ اﺛﺮﮔﺬار ﺑﺮ ﭼﺴﺒﻨﺪﮔﯽ ﻫﺰﯾﻨﻪﻫﺎ ﺑﻮد. ﭘﮋوﻫﺶ ﮐﺎرﺑﺮدی از ﻧﻮع ﺗﻮﺻﯿﻔﯽ- ﭘﯿﻤﺎﯾﺸﯽ و از ﻧﻈﺮ ﻧﻮع دادهﻫﺎ آﻣﯿﺨﺘﻪ) ﮐﯿﻔﯽ – ﮐﻤﯽ( ﺑﻮد. در دو ﻣﺮﺣﻠﻪ اﺟﺮا و ﺑﺮای ﺷﻨﺎﺳﺎﯾﯽ و ﻏﺮﺑﺎﻟﮕﺮی ﻋﻮاﻣﻞ ﻣﻮﺛﺮ ﺑﺮ ﭼﺴﺒﻨﺪﮔﯽ ﻫﺰﯾﻨﻪﻫﺎ از روش دﻟﻔﯽ اﺳﺘﻔﺎده ﺷﺪ و در ﻣﺮاﺣﻞ ﺑﻌﺪی از ﺗﮑﻨﯿﮏ دﯾﻤﺘﻞ و ﻓﺮآﯾﻨﺪ ﺗﺤﻠﯿﻞ ﺷﺒﮑﻪ ای ﺑﺮای ﺷﻨﺎﺳﺎﯾﯽ و اﻟﻮﯾﺖ ﺑﻨﺪی ﻋﻮاﻣﻞ اﺛﺮﮔﺬار ﺑﺮ ﭼﺴﺒﻨﺪﮔﯽ ﻫﺰﯾﻨﻪﻫﺎی ﺷﺮﮐﺖﻫﺎی ﺑﻮرﺳﯽ اﺳﺘﻔﺎده ﺷﺪه اﺳﺖ. ﺑﺮای ﺗﺤﻠﯿﻞ داده ﻫﺎی ﭘﮋوﻫﺶ از ﻧﺮم اﻓﺰارﻫﺎی excell، matlab ،expert choice اﺳﺘﻔﺎده ﺷﺪه اﺳﺖ. ﯾﺪر ﭘﺎﯾﺎن دﻟﻔﯽ 47 زﯾﺮﻣﻌﯿﺎر ﺑﻪ ﻋﻨﻮان ﻋﻮاﻣﻞ ﺗﺎﺛﯿﺮﮔﺬار ﺑﺮ ﭼﺴﺒﻨﺪﮔﯽ ﻫﺰﯾﻨﻪﻫﺎ ﻣﻮرد ﺷﻨﺎﺳﺎﯾﯽ ﻗﺮار ﮔﺮﻓﺘﻪ اﺳﺖ ﮐﻪ اﯾﻦ ﻋﻮاﻣﻞ وﯾﮋﮔﯽﻫﺎی ﻣﺎﻟﯽ ﻣﺮﺗﺒﻂ ﺑﺎ ﺷﺮﮐﺖ، ﺳﺎزوﮐﺎرﻫﺎی ﺣﺎﮐﻤﯿﺖ ﺷﺮﮐﺘﯽ، وﯾﮋﮔﯽﻫﺎی ﻣﺮﺗﺒﻂ ﺑﺎ ﻣﺪﯾﺮﯾﺖ ﺑﯿﺸﺘﺮﯾﻦ ﺗﻌﺎﻣﻞ را ﺑﺎ ﻫﻢ دارﻧﺪو ﺑﯿﺸﺘﺮﯾﻦ اﺛﺮﮔﺬاری را ﺑﺮ ﭼﺴﯿﻨﺪﮔﯽ ﻫﺰﯾﻨﻪﻫﺎ دارﻧﺪ. ﺑﻌﺪ از اﯾﻦ ﺳﻪ ﻋﺎﻣﻞ ﺑﺎ ﺗﺎﺛﯿﺮﮔﺬاری ﮐﻤﺘﺮی ﻋﻮاﻣﻞ اﻗﺘﺼﺎدی ﺑﺮ ﭼﺴﺒﻨﺪﮔﯽ ﻫﺰﯾﻨﻪﻫﺎ ﻣﻮﺛﺮﻧﺪ و در ﻧﻬﺎﯾﺖ ﮐﻤﺘﺮﯾﻦ ﺗﺎﺛﯿﺮ را ﻋﻮاﻣﻞ ﺳﯿﺎﺳﯽ ﺟﻐﺮاﻓﯿﺎﯾﯽ ﺑﺮ ﭼﺴﺒﻨﺪﮔﯽ ﻫﺰﯾﻨﻪﻫﺎ دارﻧﺪ. ﻻزم اﺳﺖ ﻣﺪﯾﺮان و ﺳﯿﺎﺳﺘﮕﺬاران ﺣﻮزه ﻣﺎﻟﯽ و ﺳﺮﻣﺎﯾﻪ ﮔﺬاری و ﺑﻮرس، ﺗﻮﺟﻪ ﺑﯿﺸﺘﺮی به عوامل اثرگذار بر تغییرات هزینه داشته و در برنامه ریزیها به این مهم توجه کنند.

provide a model to identify the factors affecting cost stickiness using network analysis process (anp) and dimtel

according to traditional theories, cost changes depend only by activities. these changes occur symmetrically. in the event that the theory of cost stickiness has challenged this issue due to the importance of this research, it seeks to provide a model to identify the factors affecting cost stickiness. these descriptive-survey research was mixed-method. in this study, delphi method was used to identify and screen the factors affecting cost stickiness. dematel and analysis network process (anp) have been used to identify and prioritize the factors affecting the cost. excel, expert choice, matlab software have been used to analyzed the research data. the results showed that at the end of delphi, 47 sub-criteria were identified as factors affecting cost stickiness, which according to their nature are classified into 5 main categories. the financial characteristics related to the company, corporate governance mechanisms, characteristics related to management have the most interaction with each other and have the greatest impact on cost stickiness. after these three factors, economic factors are less effective on cost stickiness and finally, geographical political factors have the least effect on cost stickiness. managers must investment and stock exchange to pay more attention to the factors influencing cost changes in their planning.