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بهینهسازی مدیریت سرمایه در گردش با استفاده از نظامهای هوشمند برای شرکتهای دارویی پذیرفته شده در بورس اوراق بهادار تهران* | ||
حسابداری سلامت | ||
مقاله 1، دوره 5، شماره 1 - شماره پیاپی 15، شهریور 1395، صفحه 1-20 اصل مقاله (741.42 K) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.30476/jha.2016.39294 | ||
نویسندگان | ||
سید حسین اشرفی شهری1؛ دکتر محمدحسین ودیعی2؛ سعید سمائی رهنی* 3 | ||
1مربی حسابداری دانشگاه پیام نور واحد شیروان. | ||
2دانشیار حسابداری دانشگاه فردوسی مشهد. | ||
3کارشناس ارشد حسابداری از دانشگاه فردوسی مشهد. | ||
چکیده | ||
مقدمه: مدیریت بهینه سرمایه در گردش به عنوان یک منبع مالی کمهزینه نقش ویژهای در افزایش اثربخشی و کاهش هزینهها دارد. هدف این پژوهش بهینهسازی مدیریت سرمایه در گردش در صنعت دارو با استفاده از نظامهای هوشمند است. روش پژوهش: پژوهش حاضر از لحاظ روش، تحلیلی-ریاضی و از لحاظ هدف کاربردی است. نمونه آماری پژوهش شامل 24 شرکت دارویی پذیرفته شده در بورس اوراق بهادار تهران در بازه زمانی 1393-1388 است. رفتار متغیرهای مستقل و وابسته پژوهش با استفاده از شبکه عصبی پایه شعاعی الگوسازی و مقادیر بهینه متغیرهای مستقل با جستوجوی فراگیر تمام دامنه حاصل شد. یافتهها: نتایج پژوهش نشان میدهد که در صنعت دارو، بهینه دوره گردش حسابهای دریافتنی کمینه 10 روز و بیشینه 45 روز است، بهینه دوره گردش حسابهای پرداختنی بین 40 و 54 روز و بهینه دوره گردش موجودی مواد و کالا در ازای سودآوری بهینه در بازه 252 و 273 روز است. نتیجهگیری: مقادیر بهینه دوره گردش حسابهای دریافتنی نشان میدهد که برای رسیدن به بهترین سودآوری در صنعت دارو، فروشهای نسیه باید در دورههای کوتاهمدت (حداکثر 45 روزه) وصول شود و فروشهای اعتباری برای جذب مشتری روش مناسبی است. خرید از فروشندگان مواد اولیه باید به روش اعتباری باشد تا از خروج زود هنگام منابع جلوگیری شود اما دوره پرداخت نباید از 54 روز تجاوز کند. دوره پرداخت درازمدت باعث خواهد شد که تهیهکنندگان مواد اولیه از ادامه فعالیت با شرکت خودداری کنند. همچنین، موجودی مواد و کالا باید به طور میانگین کمینه هر 252 روز و بیشینه هر 273 روز گردش داشته باشد. بنابراین، به مدیران پیشنهاد میشود که در مدیریت سرمایه در گردش و تنظیم بودجه، مقادیر بهینه بدست آمده در این پژوهش را مدنظر قرار دهند. | ||
کلیدواژهها | ||
جستوجوی فراگیر؛ سرمایه درگردش؛ سود و زیان عملیاتی؛ شبکه عصبی پایه شعاعی | ||
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مراجع | ||
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