ارائه الگوی مضامین گزاره‌ای نارساییِ‌‌های عملکرد مالی: مطالعه موردی شرکت پالایش نفت آبادان

ﺳﯿﺴﺘﻢ ﮐﻨﺘﺮل ﻣﺎﻟﯽ ﯾﮏ ﺳﺎزﻣﺎن ﺑﺨﺸﯽ از ﻓﻌﺎﻟﯿﺖ ﮐﻨﺘﺮﻟﯽ ﻣﺪﯾﺮﯾﺖ ﻣﺤﺴﻮب ﻣﯽ ﺷﻮد ﮐﻪ ﺷﺎﻣﻞ دﺳﺘﻮراﻟﻌﻤﻞ ﻫﺎ، آﺋﯿﻦ ﻧﺎﻣﻪ ﻫﺎ، ﻗﻮاﻧﯿﻦ، ﻣﻘﺮرات و روش ﻫﺎﯾﯽ اﺳﺖ ﮐﻪ ﺑﻪ ﻣﻨﻈﻮر ﺣﺼﻮل اﻃﻤﯿﻨﺎن از ﺣﻔﺎﻇﺖ ﻣﻨﺎﺑﻊ، اﻣﻮال و داراﯾﯽ ﻫﺎ و ﺑﮑﺎرﮔﯿﺮی ﻣﻨﺎﺳﺐ و ﺻﺤﯿﺢ آﻧﻬﺎ، ﺻﺤﺖ و ﻗﺎﺑﻠﯿﺖ اﺗﮑﺎء اﺳﻨﺎد و ﻣﺪارک ﻣﺎﻟﯽ، ﮔﺰارﺷﮕﺮی ﺻﺤﯿﺢ و ﺑﻪ ﻣﻮﻗﻊ وﺿﻌﯿﺖ ﻣﺎﻟﯽ و ﮐﺸﻒ اﻧﺤﺮاﻓﺎت اﺣﺘﻤﺎﻟﯽ اﺳﺖ ﮐﻪ ﻧﯿﺎزﻣﻨﺪ واﮐﺎوﯾﯽ ﻣﺤﺘﻮاﯾﯽ در ﺷﻨﺎﺧﺖ ﻋﻤﻠﮑﺮدﻫﺎی ﻣﺎﻟﯽ ﺷﺮﮐﺖ ﻫﺎ ﻣﯽ ﺑﺎﺷﺪ. ﻫﺪف اﯾﻦ ﭘﮋوﻫﺶ اراﺋﻪ اﻟﮕﻮی ﻣﻀﺎﻣﯿﻦ ﮔﺰاره ای ﻧﺎرﺳﺎﯾﯽِ ﻫﺎی ﻋﻤﻠﮑﺮد ﻣﺎﻟﯽ در ﺷﺮﮐﺖ ﭘﺎﻻﯾﺶ ﻧﻔﺖ آﺑﺎدان ﺑﺮاﺳﺎس ﻓﺮاﺗﺤﻠﯿﻞ و ﺗﺤﻠﯿﻞ ﺗﻔﺴﯿﺮی/ﺳﺎﺧﺘﺎری ﺟﺎﻣﻊ ﻣﯽ ﺑﺎﺷﺪ. در اﯾﻦ ﭘﮋوﻫﺶ ﮐﻪ ﻣﺒﺘﻨﯽ ﺑﺮ روش ﺷﻨﺎﺳﯽ ﺗﺮﮐﯿﺒﯽ اﺳﺖ، اﺑﺘﺪا 14 ﻧﻔﺮ از ﺧﺒﺮﮔﺎن داﻧﺸﮕﺎه در ﺣﻮزه ﻣﺪﯾﺮﯾﺖ ﻣﺎﻟﯽ در ﺑﺨﺶ ﻓﺮاﺗﺤﻠﯿﻞ و دﻟﻔﯽ ﻣﺸﺎرﮐﺖ داﺷﺘﻨﺪ ﺗﺎ ﻣﻮﻟﻔﻪ ﻫﺎ و ﮔﺰاره ﻫﺎی ﭘﮋوﻫﺶ را از ﻣﯿﺎن 78 ﭘﮋوﻫﺶ ﻣﺸﺎﺑﻪ ﺷﻨﺎﺳﺎﯾﯽ و ﺳﭙﺲ ﺑﻪ ﻣﻨﻈﻮر رﺳﯿﺪن ﺑﻪ ﮐﻔﺎﯾﺖ ﻧﻈﺮی ﻣﻮﻟﻔﻪ و ﮔﺰاره ﻫﺎی ﺷﻨﺎﺳﺎﯾﯽ ﺷﺪه از ﺗﺤﻠﯿﻞ دﻟﻔﯽ اﺳﺘﻔﺎده ﺷﺪ. در ﺑﺨﺶ ﮐﻤﯽ ﺑﺎ ﻣﺸﺎرﮐﺖ20 ﻧﻔﺮ از ﻣﺪﯾﺮان در ﺳﻄﻮح ﻣﺨﺘﻠﻒ ﺷﺮﮐﺖ ﻣﻠﯽ ﭘﺨﺶ ﻓﺮآورده ﻫﺎی ﻧﻔﺘﯽ آﺑﺎدان و ﺑﺎ اﺳﺘﻔﺎده از ﭘﺮﺳﺸﻨﺎﻣﻪ ﻫﺎی ﻣﺎﺗﺮﯾﺴﯽ ﺗﻼش ﺷﺪ ﺗﺎ ﮔﺰاره ﻫﺎی ﺷﻨﺎﺳﺎﯾﯽ ﺷﺪه در ﻃﯿﻔﯽ از ﺗﺎﺛﯿﺮﮔﺬارﺗﺮﯾﻦ ﮔﺰاره ﻫﺎ ﺗﺎ ﮐﻢ اﺛﺮﺗﺮﯾﻦ ﮔﺰاره ﻫﺎ ﻻﯾﻪ ﺑﻨﺪی ﺷﻮﻧﺪ. ﻧﺘﺎﯾﺞ در ﺑﺨﺶ ﺗﺤﻠﯿﻞ ﮐﯿﻔﯽ از وﺟﻮد 3 ﻣﻮﻟﻔﻪ اﺻﻠﯽ در ﻗﺎﻟﺐ 20 ﮔﺰاره ﻧﻬﺎﯾﯽ ﻣﺒﺘﻨﯽ ﺑﺮ ﮐﻔﺎﯾﺖ ﻧﻈﺮی ﺣﮑﺎﯾﺖ دارد و در ﺑﺨﺶ ﮐﻤﯽ ﻣﺸﺨﺺ ﺷﺪ 4 ﮔﺰاره یِ، ﻧﺒﻮدﺗﻨﺎﺳﺐ ﺑﯿﻦ روﯾﻪ ﻫﺎی ﺗﺼﻤﯿﻢ ﮔﯿﺮی ﻣﺎﻟﯽ ﺑﺎ ﺳﯿﺴﺘﻢ ﻫﺎی ﻣﺪﯾﺮﯾﺖ اﻃﻼﻋﺎت؛ ﻋﺪم ﺗﺤﻠﯿﻞ ﻓﺮﺻﺖ ﻫﺎ و ﺗﻬﺪﯾﺪﻫﺎی ﻣﺎﻟﯽ ﺷﻨﺎﺳﺎﯾﯽ ﺷﺪه؛ ﻋﺪم ﺗﺪوﯾﻦ روﯾﻪ ﻫﺎی ﺑﻮدﺟﻪ رﯾﺰی ﻣﻨﺴﺠﻢ و ﻋﺪم اﻧﻌﻄﺎف ﭘﺬﯾﺮی در ﺗﻮﺳﻌﻪ ﺳﺮﻣﺎﯾﻪ ﮔﺬاری ﻫﺎ ﻫﻤﮕﯽ ﺑﻪ ﻋﻨﻮان ﮔﺰاره ﻫﺎی ﻣﻮﻟﻔﻪ ی ﭘﺎراداﯾﻢ ﻫﺎی ﻧﺎرﺳﺎﺋﯽ ﻣﺎﻟﯽ در ﺳﻄﺢ اﺳﺘﺮاﺗﮋﯾﮏ ﺗﺎﺛﯿﺮﮔﺬارﺗﺮﯾﻦ ﻋﻠﻞ ﻧﺎرﺳﺎﯾﯽِ ﻋﻤﻠﮑﺮدﻫﺎی ﻣﺎﻟﯽ در ﺷﺮﮐﺖ ﭘﺎﻻﯾﺶ ﻧﻔﺖ آﺑﺎدان ﺗﻌﯿﯿﻦ ﺷﺪﻧﺪ. ﻧﺘﺎﯾﺞ اﯾﻦ ﭘﮋوﻫﺶ ﻧﺸﺎن از وﺟﻮد ﻧﺎرﺳﺎﯾﯽ ﻋﻤﺪه در ﺳﻄﺢ اﺳﺘﺮاﺗﮋی ﻫﺎی ﺷﺮﮐﺖ دارد ﮐﻪ ﻟﺰوم ﺗﻮﺟﻪ ﺑﻪ آن در ﺷﺮاﯾﻂ اﻗﺘﺼﺎدی و ﺗﺤﺮﯾﻤﯽ اﻣﺮوز ﻣﯽ ﺗﻮاﻧﺪ ﺑﻪ ﻋﻨﻮان ﯾﮏ راه ﮐﺎر اﺛﺮﺑﺨﺶ ﺑﺮای ﺗﻮﺳﻌﻪ ﭘﺎﯾﺪار ﺷﺮﮐﺖ ﻣﺤﺴﻮب ﺷﻮد.

A propositional content paradigm of financial performance deficiencies: A case study of Abadan Oil Refining Company

The purpose of this study is to present a propositional content paradigm of financial performance deficiencies in Abadan Oil Refining Company based on metaanalysis and comprehensive interpretive / structural analysis. In this research, which is based on a mixed methodology, at first 14 university experts in the field of financial management were involved in metaanalysis and Delphi to identify the research components and propositions from the same research and then to achieve the theoretical adequacy of the component and 20 managers at different levels of Abadan National Oil Products Distribution Company, using matrix questionnaires, the identified propositions were stratified into the range of the most influential propositions to the least effective ones. The results in the qualitative analysis section indicate the existence of three main components in the form of twenty final proposition based on theoretical adequacy and in the quantitative section, the four proposition , the incompatibility between financial decisionmaking procedures with information management systems; the lack of analysis of identified opportunities and financial threats; the lack of coherent budgeting procedures and the inflexibility of investing development are all paradigmlevel propositions of financial impact paradigms which causes of financial performance failure at Abadan Oil Refinery were identified. The results of this study indicate that there is a major insufficiency in the level of corporate strategies that need to be considered in today’s economic and sanctions conditions which can be considered as an effective way for sustainable development of the company.