تدوین الگوی بهبود عملکرد مالی ‌شرکت‌های سیمانی مبتنی بر ابزارهای حسابداری مدیریت و اولویت‌بندی مولفه‌های آن

با تشدید رقابت و محدودیت منابع، لزوم استفاده از ابزارهای حسابداری مدیریت جهت کسب توان لازم در بازار رقابتی و نیز بهبود عملکرد مالی، احساس شده است. در همین راستا، مطالعه حاضر، که یک پژوهش آمیخته اکتشافی است، با هدف طراحی الگویی جهت بهبود عملکرد مالی ‌شرکت‌های تولیدی مبتنی بر ابزارهای حسابداری مدیریت و نیز اولویت‌بندی این ابزارها، صورت پذیرفته است. جامعه و نمونه آماری پژوهش حاضر را مدیران مالی 40 شرکت‌ سیمانی پذیرفته شده در بورس و فرابورس تهران تشکیل می‌دهند. در گام اول طراحی مدل، 28 ابزار حسابداری مدیریت با مرور ادبیات تحقیق، شناسایی شدند؛ در ادامه با به‌کارگیری تکنیک‌های دلفی و ضریب توافق کندال، 25 ابزار انتخاب شدند و در 5 دسته کلی ابزارهای هزینه‌یابی، بودجه‌بندی، برنامه‌ریزی بلندمدت، ارزیابی عملکرد و تصمیم‌گیری برای سرمایه‌گذاری قرار گرفتند. نتایج مدلسازی معادلات ساختاری نشان داد که تاثیر هر پنج دسته، بر عملکرد مالی، مثبت و معنادار است. هم‌چنین بر مبنای نتایج حاصل از رویکرد بهترین – بدترین، ابزارهای تکنیک‌های نوین بهایابی، تکنیک‌های تخصیص‌بها، بودجه مالی، کارایی پردازش‌های مالی و حسابداری و شاخص سودآوری به ترتیب رتبه‌های 1 تا 5 را به خود اختصاص دادند.

Develop a model for improving the financial performance of cement companies based on management accounting tools and their prioritization

IntroductionIn recent years, with increasing competition and limited resources, the need to use management accounting tools to gain the necessary power in a competitive market and improve financial performance, has been felt. The main goal of companies using traditional and modern management accounting tools is to improve the performance of the organization, including the financial performance of the organization, and several approaches to improve financial performance using management accounting techniques have been proposed. In the country, various industries have witnessed significant changes in recent years, and due to economic, political, social, and privatization conditions, these changes will increase in the future. In order to evaluate and increase performance improvement, the use of advanced management accounting tools can be effective; but the lack of a comprehensive model for better use of advanced management accounting tools is a research issue. 2 Research questions or hypothesisThe aim of this study is to design a model to improve the financial performance of manufacturing companies based on management accounting tools and also to prioritize these tools. In this research, we will try to discuss the management accounting techniques that are increasingly used in industries and examine whether these techniques can be used simultaneously. If these models are complementary to each other and when used together, they are effective and improve the financial performance of the organization, they are used to develop a model for the simultaneous implementation of several management accounting tools to improve the financial performance of organizations. The research hypotheses were formulated as follows: 1. The application of performance appraisal techniques have a significant effect on the financial performance of TSE / OTC. 2. The application of longterm planning techniques which has a significant effect on the financial performance on TSE / OTC. 3. The application of budgeting techniques has a significant effect on the financial performance of TSE / OTC. 4. Applying investment decisionmaking techniques have a significant effect on the financial performance of TSE / OTC. 5. The application of costing techniques which has a significant effect on the financial performance of TSE, in / OTC.  3 MethodsThe present study is a sequential mixed exploratory research in which, first the qualitative part and then the quantitative part has been done. Also, this study can be considered as the goal of applied research that was conducted in a crosssectional manner in 1399. The population and statistical sample of this study consisted of all cement companies listed on the stock exchange and overthecounter, whose financial information was continuously available in Kedal from 1394 to 1398. Scholarships and OTCs were accepted, the financial managers of 40 companies were eligible to participate in the research (from each company, one of the senior managers of the Industrial Accountants Unit). The steps of conducting research are as follows:1 Identifying management accounting tools affecting financial performance by reviewing the research literature;2 Selecting the most important management accounting tools based on the opinions of experts using the Delphi method;3 Providing a quality model of management accounting tools effective on financial performance and formulating hypotheses;4 Gathering the necessary information about financial performance indicators and the amount of use of these tools in the studied companies;5 Testing research hypotheses using structural equation modeling technique; Prioritize management accounting tools using the bestworst approach. In order to achieve the goal, in the first step of model design, 28 management accounting tools were identified by reviewing the research literature; then, using expert opinions and using Delphi techniques and Kendall agreement coefficient, 25 tools were selected and placed in five general categories: tools of costing, budgeting, longterm planning, performance appraisal, and investment decisionmaking. After formulating the hypotheses, the research hypotheses are tested using the structural equation modeling technique with a partial least squares approach. In the next part of the research, management accounting tools were prioritized based on the impact on the financial performance of the organization, based on the opinions of 7 experts who were randomly selected from the members of the statistical sample (managers of the studied companies). For this purpose, the bestworst approach was used. Accordingly, the calculations of this section include the following 6 matrices: Paired comparison matrix main criteria;Paired comparison matrix of costing techniques;Paired comparison matrix Budgeting techniques;Paired comparison matrix of decisionmaking techniques for longterm investment;Planned matrix;Matrix of pairwise comparison of performance appraisal techniques.  4 ResultsThe results of the structural equation modeling technique based on partial least squares showed that at the 95% confidence level, the impact of costing tools, budgeting, longterm planning, performance appraisal, and investment decisionmaking on the financial performance of the organization is positive, direct and significant. In total, these tools were able to explain 0.858% of changes in financial performance. Also, the findings of the bestworst approach obtained using Lingo software showed that, in the opinion of experts, the tools of new costing techniques, allocation techniques (real/normal/standard), financial budget, financial processing and accounting efficiency, profitability index, Operating budget and net present value ranked 1 to 7, respectively. 5 Discussion and ConclusionThe result of this part of the hypothesis with the results of previous studies, including Madhoka and Bandara (2016) (there is a positive and significant relationship between budgeting tools, performance appraisal system with the financial performance of the organization), Amyas and Agbonike study (2018) (there is a positive and significant relationship between strategic management accounting tools with a positive relationship and organizational performance), Hajiha and Kharatzadeh (2014) (Management accounting between returns (one of the indicators of financial performance) and the application of management accounting innovations) and Dianti Deilami et al. (2016). The use of management accounting tools has a positive relationship with the financial performance of companies as well as with their privatization. Keywords: Model of financial performance based on accounting management, Cement Industry, Mixed method approach