بررسي تاثير اجراي سياست هماهنگ مالي متمركز در تدوين استراتژي هاي شركت (مطالعه موردي: شركت‌هاي توليدي شهرك صنعتي سردشت)

Investigating the effect of emplementing coordinated fiscal policy focused in developing corporate strategies (Case Study: Manufacturing Companies of industrial town of Sardasht)

اﯾﻦ ﻣﻘﺎﻟﻪ ﺗﺄﺛﯿﺮاﺟﺮاي ﺳﯿﺎﺳﺖ ﻫﻤﺎﻫﻨﮓ ﻣﺎﻟﯽ ﻣﺘﻤﺮﮐﺰ در ﺷﺮﮐﺖ ﻫﺎي ﺗﻮﻟﯿﺪي راﺑﺮرﺳﯽ و ﺗﺤﻠﯿﻞ ﻣﯽ ﮐﻨﺪ. ﺑﺮ اﺳﺎس ﺗﻌﺮﯾﻒ ﺑﻪ اﺟﺰاء، اﺳﺘﺮاﺗﮋي ﻣﺎﻟﯽ ﺷﺎﻣﻞ: اﺳﺘﺮاﺗﮋي ﺳﺮﻣﺎﯾﻪ در ﮔﺮدش، اﺳﺘﺮاﺗﮋي ﺳﺮﻣﺎﯾﻪ ﮔﺬاري، اﺳﺘﺮاﺗﮋي ﺗﻘﺴﯿﻢ ﺳﻮد واﺳﺘﺮاﺗﮋي ﺗﺄﻣﯿﻦ ﻣﺎﻟﯽ (ﻣﺘﻐﯿﺮﻫﺎي ﻣﺴﺘﻘﻞ ﺗﺤﻘﯿﻖ) ﻣﯽ ﺷﻮد. در اﯾﻦ ﺗﺤﻘﯿﻖ ﺑﺮاي اﯾﺠﺎد ﻫﻤﺎﻫﻨﮕﯽ ازﺳﯿﺎﺳﺖ ﻫﻤﺎﻫﻨﮓ ﻣﺎﻟﯽ ﻣﺘﻤﺮﮐﺰ (ﻣﺘﻐﯿﺮ واﺑﺴﺘﻪ ﺗﺤﻘﯿﻖ) ﺑﯿﻦ اﺳﺘﺮاﺗﮋي ﻫﺎي ﻣﺎﻟﯽ اﺳﺘﻔﺎده ﺷﺪه اﺳﺖ. ﻣﻄﺎﻟﻌﺎت اﻧﺠﺎم ﮔﺮﻓﺘﻪ درﮔﺬﺷﺘﻪ ﻧﺸﺎن داده اﺳﺖ ﮐﻪ وﺟﻮد ﻫﻤﺎﻫﻨﮕﯽ در ﺳﻄﻮح ﻣﺨﺘﻠﻒ ﺳﺎزﻣﺎن ﻣﻨﺠﺮ ﺑﻪ ﻋﻤﻠﮑﺮد ﺑﻬﺘﺮ ﻣﯽ ﺷﻮد، ﻟﺬا ﻫﺪف اﺻﻠﯽ اﯾﻦ ﺗﺤﻘﯿﻖ ﺑﺮرﺳﯽ اﺛﺮ ﻫﻤﺎﻫﻨﮕﯽ ﺑﯿﻦ اﺳﺘﺮاﺗﮋي ﻫﺎي ﻣﺎﻟﯽ ﺑﺮ ﻋﻤﻠﮑﺮد ﺷﺮﮐﺖ ﻫﺎ اﺳﺖ. ﺟﺎﻣﻌﻪ آﻣﺎري ﺗﺤﻘﯿﻖ ﺣﺎﺿﺮ ﺷﺮﮐﺖ ﻫﺎي ﺗﻮﻟﯿﺪي ﻓﻌﺎل ﺷﻬﺮك ﺻﻨﻌﺘﯽ ﺳﺮدﺷﺖ در ﺳﺎل 1391 ﻣﯽ ﺑﺎﺷﻨﺪ. اﯾﻦ ﺗﺤﻘﯿﻖ ﺑﻪ ﻟﺤﺎظ ﻧﺘﺎﯾﺞ ﺣﺎﺻﻞ از آن ﯾﮏ ﺗﺤﻘﯿﻖ ﺗﻮﺳﻌﻪ اي و ﺑﺮ ﻣﺒﻨﺎي ﻫﺪف ﺗﺤﻘﯿﻖ ﯾﮏ ﺗﺤﻘﯿﻖ ﺗﻮﺻﯿﻔﯽ، داده ﻫﺎي ﺗﺤﻘﯿﻖ ﮐﻤﯽ، روش آن از ﻧﻮع ﻫﻤﺒﺴﺘﮕﯽ و ﻗﻠﻤﺮو زﻣﺎﻧﯽ ﺗﺤﻘﯿﻖ از ﺳﺎل 1390 ﺗﺎ اﻧﺘﻬﺎي اواﺳﻂ ﺳﺎل 1391 ﻣﯽ ﺑﺎﺷﺪ. ﻫﻤﭽﻨﯿﻦ ﺑﻪ ﻟﺤﺎظ اﯾﻨﮑﻪ از ﻧﻈﺮات ﻣﺪﯾﺮان ﺷﺮﮐﺖ ﻫﺎ ﺑﺮاي ﺷﻨﺎﺳﺎﯾﯽ اﺳﺘﺮاﺗﮋي ﻫﺎي ﻣﺎﻟﯽ اﺳﺘﻔﺎده ﺷﺪه اﺳﺖ، ﺗﺤﻘﯿﻖ ﺣﺎﺿﺮﻣﯽ ﺗﻮاﻧﺪ ﺗﺤﻘﯿﻖ ﭘﯿﻤﺎﯾﺸﯽ ﻧﯿﺰ ﺑﺎﺷﺪ. ﺑﺮ اﺳﺎس آﻣﺎرﻣﺄﺧﻮذه ﺗﻌﺪاد ﺷﺮﮐﺖ ﻫﺎي ﻓﻮق در ﺳﺎل ﻣﻮرد ﻧﻈﺮ 44 ﺷﺮﮐﺖ ﺑﻮده، اﻣﺎ روﻧﺪ ﻓﻌﺎﻟﯿﺖ اﯾﻦ ﺷﺮﮐﺖ ﻫﺎ ﻧﺸﺎن ازﻓﻌﺎﻟﯿﺖ 41 ﺷﺮﮐﺖ ﻓﻌﺎل ﺑﻮده، در ﻧﺘﯿﺠﻪ ﺷﺮﮐﺖ ﻫﺎ ي ﻏﯿﺮ ﻓﻌﺎل از ﺟﺎﻣﻌﻪ آﻣﺎري ﺣﺬف،41 ﺷﺮﮐﺖ ﺑﻪ ﻋﻨﻮان ﺟﺎﻣﻌﻪ آﻣﺎري ﺗﺤﻘﯿﻖ اﻧﺘﺨﺎب ﺷﺪه اﻧﺪ. ﺑﺨﺸﯽ از داده ﻫﺎ و اﻃﻼﻋﺎت ﻣﻮرد ﻧﯿﺎز ﺗﺤﻘﯿﻖ از ﻃﺮﯾﻖ ﻣﻄﺎﻟﻌﺎت ﮐﺘﺎﺑﺨﺎﻧﻪ اي، ﺟﺴﺘﺠﻮي اﯾﻨﺘﺮﻧﺘﯽ وﻣﻮاﺟﻪ ﺣﻀﻮري ﺑﺎ ﻣﺪﯾﺮان وﮐﺎرﻣﻨﺪان ﻣﺎﻟﯽ ﺷﺮﮐﺖ ﻫﺎ، ﺟﻤﻊ آوري ﮔﺮدﯾﺪه و ﺑﻪ ﻣﻨﻈﻮر ﺗﻌﯿﯿﻦ ﻧﻮع اﺳﺘﺮاﺗﮋي ﻫﺎي ﭼﻬﺎر ﮔﺎﻧﻪ ﻣﺎﻟﯽ ﺷﺮﮐﺖ ﻫﺎي ﻣﺬﮐﻮر ﺗﻮزﯾﻊ ﭘﺮﺳﺸﻨﺎﻣﻪ ﺑﯿﻦ ﻣﺪﯾﺮان اﯾﻦ ﺷﺮﮐﺖ ﻫﺎ ﻣﺒﻨﺎي ﻋﻤﻞ ﻗﺮار ﮔﺮﻓﺘﻪ اﺳﺖ. در روش ﻫﺎي ﮐﻤﯽ ﺑﺮاي آزﻣﻮن ﻓﺮﺿﯿﻪ ﻫﺎي ﺗﺤﻘﯿﻖ از آزﻣﻮن ﺿﺮﯾﺐ ﻫﻤﺒﺴﺘﮕﯽ اﺳﭙﯿﺮﻣﻦ و آزﻣﻮن اﺳﮑﻮﺋﺮ وﻧﯿﺰ آزﻣﻮن ﮐﻨﺪال اﺳﺘﻔﺎده ﺷﺪه اﺳﺖ. ﻧﺘﺎﯾﺞ ﺣﺎﺻﻞ از آزﻣﻮن ﻓﺮﺿﯿﺎت ﺗﺤﻘﯿﻖ ﻧﺸﺎن داد ﮐﻪ وﺟﻮد ﻫﻤﺎﻫﻨﮕﯽ ﺑﯿﻦ ﻫﺮ ﮐﺪام از اﻧﻮاع ﺳﯿﺎﺳﺖ ﻫﺎي ﻫﻤﺎﻫﻨﮓ ﻣﺎﻟﯽ ﺑﺎ ﻧﻮع اﺳﺘﺮاﺗﮋي ﻣﺎﻟﯽ اﻧﺘﺨﺎﺑﯽ ﺑﺮاي ﺷﺮﮐﺖ ﺑﺎﻋﺚ ﺑﻬﺒﻮد ﻋﻤﻠﮑﺮدﮐﺎري ﻣﯽ ﺷﻮد.

This article investigates and analzes emplementing coordinated fiscal policy focused in manufacturing companies. Based on the definition of the components, financial strategies, including strategy of working capital, investment strategy, dividend strategy and financing strategy (independent variables). In this study, for creating coordination, coordinated fiscal policy focused (the dependent variable) between financial strategies have been used. In the past, studies have shown that existing coordination at various levels of the organization leads to better performance, so the main aim of this study is to investigate the effect of coordination between the financial strategies on performance of the companies. The population of this research is manufacturing active companies of industrial town of Sardasht in 2012. This study, in terms of results is a development reserch and based on the purpose of the study is a descriptive study, quantitative research data, its method is correlation and the study period is from 2011 to the end of mid-2012. In addition, because the opinions of directors of companies have been used to identify financial strategies, the present research can also be survey research. According to statistics, the number of the companies in the considered year has been 44 companies, but the activity of the companies shows the activity of 41 active companies, as a result non-active companies are removed from the population, 41 companies were selected as statistical population. A part of the data and information needed of research was collected through library studies, Internet search and face to face contact with manegers and financial staff of companies and to determine the kind of four financial strategies of these companies, destributing questionnaire among managers of these firms is placed the basis of paratic. In quantitative methods to test the research hypotheses, test of Spearman correlation coefficient and Square test and Kendall test is used as well. The results of the hypothses test of research showed that coordination between any of the types of coordinated fiscal policies with kind of financial strategy selected for company causes to to improve work performance.