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راهبرد شرکتهای دارویی و ارزش افزوده اقتصادی | ||
حسابداری سلامت | ||
مقاله 2، دوره 4، شماره 1 - شماره پیاپی 11، فروردین 1394، صفحه 20-36 اصل مقاله (213.47 K) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.30476/jha.2015.17009 | ||
نویسندگان | ||
دکتر محمدحسین ستایش1؛ علیاصغر دهقانی سعدی* 2؛ محسن صالحینیا3؛ زهرا کرمی2 | ||
1دانشیار حسابداری دانشگاه شیراز و حسابدار رسمی | ||
2دانشجوی کارشناسی ارشد حسابداری دانشگاه شیراز | ||
3دانشجوی دکتری حسابداری دانشگاه شهید چمران اهواز | ||
چکیده | ||
مقدمه: جستوجو برای یافتن شاخصی برتر در ارزشیابی شرکت از ویژگیهای بارز پژوهشهای مالی عصر حاضر است. بر این اساس، مدیران شرکتها به دنبال استقرار چارچوب اقتصادی جدیدی در شرکتهای خود برای انعکاس بهتر ارزش و سودآوری هستند. از اینرو، انتخاب راهبرد بهینه از سوی مدیران منجر به ایجاد مزیت رقابتی پایدار میشود. لذا، هدف این پژوهش بررسی رابطه بین راهبرد شرکتهای دارویی پذیرفته شده در بورس اوراق بهادار تهران با ارزش افزوده اقتصادی است. روش پژوهش: این پژوهش کاربردی و طرح آن از نوع شبهتجربی با استفاده از رویکرد پسرویدادی است. نمونه پژوهش شامل 190 مشاهده سال-شرکت در بازه زمانی 1392-1383 است. دادههای پژوهش با بکارگیری نرمافزار Eviews نسخه 8 و با استفاده از روش رگرسیون حداقل مربعات معمولی آزمون شد. یافتهها: یافتههای پژوهش حاکی از آن است که بین راهبرد رهبری هزینه و ارزش افزوده اقتصادی رابطه مستقیم و معناداری وجود دارد اما بین راهبرد تمایز و ارزش افزوده اقتصادی رابطه معناداری وجود ندارد. نتیجهگیری: نتایج پژوهش بیانگر آن است که راهبرد رهبری هزینه تأثیر بسزایی بر بهبود ارزش افزوده اقتصادی شرکتهای دارویی پذیرفته شده در بورس اوراق بهادار تهران دارد. به سخنی دیگر، مدیران شرکتهای دارویی درصدد افزایش فروش به وسیله کاهش هزینههای تولید هستند. | ||
کلیدواژهها | ||
ارزش افزوده اقتصادی؛ راهبرد تمایز؛ راهبرد رهبری هزینه | ||
مراجع | ||
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