سیاست‌های اعتباری زنجیره تامین: تعادل بین هزینه‌ها و ریسک‌ها در شرکت‌های کوچک و متوسط(SMEs)

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی پست دکتری ، گروه حسابداری، دانشکده علوم اداری و اقتصادی، دانشگاه اراک، اراک، ایران.

2 استادیار ،گروه حسابداری،دانشکده علوم اداری واقتصادی، دانشگاه اراک، اراک، ایران

چکیده

امروزه دانش حسابداری مدیریت توجه به زنجیره تأمین شرکت‌ها را امری ضروری تلقی می‌کند. زیرا بی‌توجهی سهوی و یا غیرسهوی به این مهم می‌تواند پیامدهای مورد انتظار شرکت‌ها از جمله سودآوری، سهم بازار بیشتر و ایجاد ثروت و آورده بیشتر برای سهامداران را تحت شعاع و حتی دچار چالش جدی نماید. هدف این پژوهش، شناسایی و رتبه بندی عوامل موثر بر سیاست های اعتباری در زنجیره تامین در شرکت‌ها می‌باشد. به‌منظور شناسایی عوامل پیش گفته، ضمن مرور مطالعات قبلی، با بهره‌گیری از روش کیفی تحلیل تم مصاحبه نیمه ساختاریافته در سال 1404 صورت گرفته است. خبرگان مورد مصاحبه، هفده نفر از اساتید دانشگاه‌ها، فعالان و خبرگان بازار سرمایه بودند. مرور و بررسی ادبیات، پژوهش‌های صورت گرفته و همچنین نتایج مصاحبه‌ها، نشان‌ از هشت تم اصلی است که عوامل مؤثر بر سیاست های اعتباری در زنجیره تامین در شرکت ها را طبقه‌بندی می‌کند. پس از شناسایی عوامل کلیدی از شیوه دلفی فازی به منظور رتبه بندی و همچنین پیدا کردن درجه اهمیت عوامل پیش گفته استفاده گردیده است. نتایج نشان داد که به ترتیب عوامل هزینه تامین، هزینه ذخیره سازی، انبار و نگهداری، هزینه فرآوری و تولید، هزینه‌های بازاریابی و فروش، هزینه‌های پشتیبانی، هزینه های اجتماعی، هزینه‌های مالی و سرمایه، سایر هزینه‌ها، در سیاست‌های اعتباری در زنجیره تامین شرکت‌ها موثر هستند.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Supply Chain Credit Policies: Balancing Costs and Risks in Small and Medium-sized Enterprises (SMEs)

نویسندگان [English]

  • Elham Darajati 1
  • Mohammad Taghi Kabiri 2
1 Postdoctoral Student, Department of Accounting, Faculty of Administrative and Economic Sciences, Arak University, Arak, Iran.
2 Assistant Professor, Department of Accounting, Faculty of Administrative and Economic Sciences, Arak University, Arak, Iran. corresponding author
چکیده [English]

Today, management accounting science considers it essential to pay attention to the supply chain of companies. Because inadvertent or non-accidental inattention to this issue can overshadow and even seriously challenge the expected outcomes of companies, including profitability, greater market share, and creating more wealth and returns for shareholders. The aim of this research is to identify and rank the factors affecting credit policies in the supply chain in companies. In order to identify the aforementioned factors, while reviewing previous studies, a semi-structured interview theme analysis was conducted in 2025 using the qualitative method. The interviewed experts were seventeen university professors, activists, and capital market experts. A review and examination of the literature, research conducted, and the results of the interviews indicate eight main themes that classify the factors affecting credit policies in the supply chain in companies. After identifying the key factors, the fuzzy Delphi method was used to rank and find the degree of importance of the aforementioned factors. The results showed that the factors of supply cost, storage, warehousing and maintenance cost, processing and production cost, marketing and sales cost, support cost, social cost, financial and capital cost, other cost are effective in credit policies in the supply chain of companies

کلیدواژه‌ها [English]

  • Performance In Small and Medium-Sized Enterprises (Smes)
  • Supply Chain؛ Credit Policies؛ Costs and Risks
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