Review Paper
Re-engineering
zahra nezhad heydari; masoumeh raeiszadeh; Hamid Reza Taheri Haghigi; Mahmood Qayumi
Abstract
Today, in many advanced countries such as Japan, England and the United States, they have linked value engineering with their production and industrial process and cycle, which has become an inseparable part of the industry of these countries.Value engineering is a practical and powerful methodology ...
Read More
Today, in many advanced countries such as Japan, England and the United States, they have linked value engineering with their production and industrial process and cycle, which has become an inseparable part of the industry of these countries.Value engineering is a practical and powerful methodology for revising all huge industrial, construction and production plans and projects with the aim of saving money, improving quality, increasing customer satisfaction and increasing investment value. In this research, according to the researches and studies carried out, we will examine the concept of value, its history, and the work plan of value engineering. Also, from the summary of the available information, we will reach a conclusion about value engineering with the definition that value engineering is an activity. is done with the aim of examining and analyzing all the activities of a project (from the initial idea formation to the final design and implementation stage and then launch and operation) and as one of the most efficient and important economic methods in The field of engineering activities is known.Value engineering in the framework of defining the management of a project, considering all the components of the plan, does not consider any part as definite and accurate, the goal of value engineering is to achieve less time to reach the exploitation stage without increasing costs while maintaining the quality of work.
Original Article
Performance Evaluation
Mostafa Heidari Haratemeh; behnam ebrahimi
Abstract
The purpose of this research is to investigate the impact of initial public offering (IPO) on the financial performance of companies admitted to the Tehran Stock Exchange. In this connection, through screening sampling from among 458 companies in the period of 2019-2023, 132 companies were selected as ...
Read More
The purpose of this research is to investigate the impact of initial public offering (IPO) on the financial performance of companies admitted to the Tehran Stock Exchange. In this connection, through screening sampling from among 458 companies in the period of 2019-2023, 132 companies were selected as a sample and with the panel data approach for 660 observations (year-company) of the multivariate regression model aimed at the research hypothesis based on fundamentals. Theory and literature of the subject were estimated. Using the obtained results, it can be stated that the public offering has a negative but insignificant effect on the ratio of net profit to total assets, so that with the increase of each unit in the public offering, the ratio of net profit to total assets is -0.023. unit decreases and considering that the probability of this variable is greater than 0.05. Therefore, public offering does not have a significant effect on the ratio of net profit to total assets. However, the variable of net income logarithm has a significant positive effect on the ratio of net profit to total assets. In general, the results show that the variable coefficient 〖[ln(Net Income)〗_(i,t)*IPO_it] is equal to -0.017, which indicates the negative effect of public offering on the financial performance of companies, which according to the statistics t variable coefficient 〖[ln(Net Income)〗_(i,t)*IPO_it] is significant (-2.37), according to the above, the research hypothesis can be considered confirmed. Investors may overprice new offerings due to manipulated reports showing high earnings at the time of issuance. And to neglect the profit management that indicates a temporary increase in income. Because of this, investors are likely to be disappointed to see a decline in operating performance after the IPO. And they adjust their pricing downwards, which in turn causes the stock market to underperform.
Original Article
Performance Evaluation
Reza Sotudeh; ALIREZA HIRAD; ELAHEH SARHADI
Abstract
Background and objective: monitoring and evaluating organizational performance is very important, because these activities help organizations to recover, improve their performance and achieve organizational goals. Therefore, the main goal of the current research is to explain the pattern of monitoring ...
Read More
Background and objective: monitoring and evaluating organizational performance is very important, because these activities help organizations to recover, improve their performance and achieve organizational goals. Therefore, the main goal of the current research is to explain the pattern of monitoring and evaluating the organizational performance of commercial companies.
Methodology: The qualitative research method was conducted through the method of content analysis and sending questionnaires and interviews with 14 professional and university experts in 2023. Also, Friedman's test was used to rank the components of the organizational performance monitoring and evaluation model.
Findings: According to the results of the research, 2 dimensions of monitoring and the dimension of performance evaluation, 10 components which are in the monitoring dimension, operational monitoring component, ethical monitoring component, strategic monitoring component, information monitoring component, financial monitoring component and financial monitoring component and in the evaluation dimension Performance, the component of achieving organizational goals and strategies, the component of achieving organizational performance and feedback, the component of continuous performance improvement, and the component of achieving organizational performance indicators and 33 indicators were extracted.
Conclusion: Organizational performance monitoring and evaluation are very important tools in the management of organizations, because through these activities, organizations can measure their performance, identify their shortcomings and problems, and apply the necessary improvements. In general, the monitoring and evaluation of organizational performance not only help to improve the organization's performance, but also provide managers with the necessary information for strategic decisions and help organizations to get closer to achieving their goals.
Original Article
Reza Sotudeh; rokhsar abasyan
Abstract
Purpose: The main goal of many manufacturing companies is to reduce costs; this facilitates the improvement of the company's profitability and the increase of competitiveness in the market. To achieve this goal, companies may use different methods, including improving production processes, more ...
Read More
Purpose: The main goal of many manufacturing companies is to reduce costs; this facilitates the improvement of the company's profitability and the increase of competitiveness in the market. To achieve this goal, companies may use different methods, including improving production processes, more efficient use of resources, reducing wastage of consumables and energy, using advanced technologies, and improving management systems. Therefore, these measures reduce costs and the company can use its resources in the best possible way. The purpose of this research is to explain the accounting model of strategic management in order to reduce the costs of manufacturing companies in the country.
Methodology: The qualitative research method was conducted through interviews with 12 professional and university experts including management accountants, financial managers and university professors in 2023.
Findings: According to the results of the research, five components of the theory of limitations, the objective evaluation component, the value chain component, the activity-based management component and the balanced evaluation card component were extracted according to the experts' opinion. Also, 21 indicators were extracted.
Originality/scientific added value: It is suggested to the country's manufacturing companies to use the components and indicators identified in this research to reduce costs and improve performance.
Keywords: model, strategic management, accounting, cost.
Original Article
Audit quality
majid moradi; najmeh panahi
Abstract
Corporate governance has been proposed as an issue that is focused on company strategy and shareholder rights, and its role is to reduce the conflict between the interests of shareholders and managers. The purpose of this research was to examine the relationship between corporate governance and accounting ...
Read More
Corporate governance has been proposed as an issue that is focused on company strategy and shareholder rights, and its role is to reduce the conflict between the interests of shareholders and managers. The purpose of this research was to examine the relationship between corporate governance and accounting conservatism of companies listed on the Tehran Stock Exchange. The spatial domain of this research was the companies accepted in the Tehran Stock Exchange and the temporal domain was the years between 1392 and 1400. The current research is in the category of applied research and in terms of its nature it is in the category of descriptive research and in terms of method it is considered in the category of cause and effect research. In this research, the library method was used to collect data and information. In the data section, the research was done by collecting the data of the sample companies by referring to the financial statements, explanatory notes and the stock exchange monthly. Based on the systematic elimination method, 114 companies were selected as a statistical sample. Multivariate regression test was used to confirm and reject the research hypotheses (Eviuse software). The results of the research showed that there is a relationship between institutional ownership, the degree of concentration of shareholders and the independence of board members with accounting conservatism.
