بررسي نقش مديريت راهبردي هزينه در رضايت مشتري؛نمونه مطالعه، گروه صنعتي ايران‌خودرو

The Role of Strategic Cost Management in Improving Customer Satisfaction; A Case Study: IRAN Khodro Company

اين تحقيق درصدد معرفي و بيان رويكرد نوين مديريت هزينه، يعني مديريت راهبردي هزينه و سپس بررسي نقش مديريت راهبردي هزينه و فنون آن بر رضايت مشتري (در شركت ايران‌خودرو) است. سوال اصلي پژوهش اين است كه آيا اجراي فنون مختلف مديريت هزينه در شركت ايران‌خودرو بر اساس تعاريف معتبر از مديريت راهبردي هزينه، به بهبود رضايت مشتري و درنتيجه، بهبود موقعيت راهبردي اين شركت منجر شده است. بدين منظور، پس از طرح ادبيات بحث و واكاوي ريشه‌هاي نظري مديريت راهبردي هزينه، همچنين شرح مهم‌ترين فنون زيرمجموعه آن، اين پژوهش با معرفي فعاليت‌هاي شركت ايران‌خودرو در حوزه مديريت هزينه (به‌ويژه طرح ارزان‌سازي خودروي سمند) ابعاد دوگانه رضايت مشتري (هزينه و ارزش مشتري) را قبل و بعد از اجراي طرح مذكور (سال 1385) از طريق تدوين پرسش‌نامه‌ و اجراي پژوهش پيمايشي بررسي مي‌نمايد. تجزيه و تحليل داده‌هاي گردآوري‌شده، حاكي از آن است كه برخلاف انتظار، قيمت خودرو (هزينه‌هاي خودرو) پس از اجراي طرح، از ديدگاه مشتري تغيير معناداري نشان نمي‌دهد و علاوه بر آن، در عامل ارزش مشتري نيز كاهش معناداري مشاهده مي‌شود.

This study at first attempts to introduce the concept of “Strategic Cost Management” as a new approach, and also as an effective method, and then it will try to examine the impact of its application on improving customer satisfaction in the IRAN Khodro Company. The main objective in this inquiry is to find out if using different cost management techniques in IRAN Khodro can improve its customer’s satisfaction and consequently can also enhance its market position. A literature survey on the topic of strategic cost management, and its undergoing techniques, was performed and the summary of its finding is presented in the first part of this paper. Then, the case of IRAN Khodro is fairly introduced, with all the necessary information for logical analysis and conclusions. However, the emphasis was first on the company’s strong policy for cost reduction (particularly reducing the cost of their main brand, SAMAND), and then also their priority for customer satisfaction based on two factors: “cost” and “value”. To do this, a proper questionnaire was designed and was distributed among two distinct groups of SAMAND Taxi owners (the first group’s car is made in the years 1384 and before, and the second group’s car in the years 1385 and after). These questionnaires, and the other related data, were gathered and analyzed by SPSS software. The results in brief indicate that the price of their cars (costs) have not been reduced as was expected and further, the level of customer value has also demonstrated a considerable decline over the period of the project.