نوع مقاله : مقاله پژوهشی

نویسندگان

• مهدی محمدی راز ¹
• مریم شریف نژاد ²
• محمدحسن فطرس ³

¹ دانشجوی دکتری رشته علوم اقتصادی، دانشگاه آزاد اسلامی اراک، اراک، ایران

² استادیار ، دانشگاه آزاد اسلامی اراک، اراک، ایران

³ استادیار،دانشگاه آزاد اسلامی اراک، اراک، ایران

چکیده

با رشد و توسعه کسب و کارها، مدیریت ﺟﺮﯾﺎنهای ﻣﺎﻟﯽ و اﻓﺰاﯾﺶ اﺛﺮﺑﺨﺸﯽ آن دﺳﺘﺎورد ﻣﻬمی است که سبب اﯾﺠﺎد ﭘﺎﯾﺪاری ارزش وﮐﺎرآﻣﺪی ﺳﯿﺴﺘﻢ ها , روﯾﻪ ها در ﻃﻮل زﻧﺠﯿﺮه های کسب و کار خواهد شد. بنابراین توجه لازم به متغیرهای غیرقابل کنترل و قابل کنترلی که به ارزش آفرینی منجر شود امری اجتناب ناپذیر است. لذا هدف این پژوهش بررسی همزمان در راستای تاثیرگذاری عوامل اجتماعی و زیست محیطی بر ارزش آفرینی شرکت (تولید و بازیافت قطعات پلیمری) در طول زنجیره تامین می باشد که نقش کلیدی بررسی نسبت های مالی نیز در این خصوص مورد توجه قرار گرفته است. پژوهش حاضر از انواع کمی و کاربردی و مبتنی بر مدلسازی ریاضی است. مدلسازی پژوهش با استفاده از الگوریتم فراابتکاری ترکیبی ممتیک که حاصل ترکیب الگوریتمهای ژنتیک و شبیه سازی تبریدمی باشد انجام شده است. ﭘﺎراﻣﺘﺮهای ﺗﺤﻠﯿﻞ ﻣﺎﻟﯽ ﻣﺪل ﺷﺎﻣﻞ ﻧﺴﺒﺖهای ﺟﺎری، آﻧﯽ، ﺑﺪهی ﺑﻪ ﺣﻘﻮق ﺻﺎﺣﺒﺎن ﺳهام، ﺣﺎﺷﯿﻪ ﺳﻮد ﺧﺎﻟﺺ، ﻧﺴﺒﺖ وﺟﻪ ﻧﻘﺪ و ﻧﺮخ ﺑﺎزﮔﺸﺖ ﻣﯽ ﺑﺎﺷﺪ. بررسی و تحلیل نتایج حاکی از آن است که در نظر گرفتن اهداف و شاخص های مالی به بهبود سودآوری منجر می شود و با حذف شاخص های مالی از مدل، سودآوری کاهش یافته و این به معنای بهبود عملکرد زیست محیطی و اجتماعی زنجیره تأمین است. پس شرکتها می توانند از طریق ایفای مسئولیت های اجتماعی و رسالت حفظ محیط زیست و افشای عملکردشان به جامعه در این خصوص سودآوری خویش را بهبود بخشیده و سبب افزایش ارزشهای مالی و اقتصادی شوند.

کلیدواژه‌ها

• اﻟﮕﻮرﯾﺘﻢ ﻣﻤﺘﯿﮏ
• توسعه کسب وکار
• شاخص سودآوری
• ﻣﺪلسازی ریاضی
• ﻧﺴﺒﺖ های ﻣﺎﻟﯽ

موضوعات

• علم داده، هوشمندی و تحلیل‌های آینده ‌نگر

عنوان مقاله [English]

Intelligent management of social and environmental factors of businesses in order to achieve profitability

نویسندگان [English]

• mehdi mohammadiraz ¹
• maryam sharif nejad ²
• Mohammad Hassan Fotros ³

¹ PhD student, , Department of Economic sciences, Arak Branch, Islamic Azad University, Arak , Iran

² Department of Economics, Arak Branch, Islamic Azad University, Arak, Iran.

³ Assistant Professor, Department of of Economic sciences, Arak Branch, Islamic Azad University, Arak, Iran

چکیده [English]

Abstract
Among the growth and development of businesses, managing financial flows and increasing its effectiveness is an important achievement that causes value stability, efficiency of systems and procedures throughout the chains of Business. Therefore, paying attention to uncontrollable and controllable variables that lead to value creation is inevitable. The purpose of this study is to study the impact of social and biological factors (production and recycling of polymer parts) of environment on the value creation of the company along the supply chain. Also the key role of financial ratios has also been considered in this regard.The present research is of quantitative and applied types and is based on mathematical modeling. It is the result of a combination of genetic algorithms and Simulated Annealing. The financial analysis parameters of the model include current ratios, debt to equity, Instantaneous ratio, net profit margin, cash ratio and rate of return. The analysis of the results shows that considering financial goals and indicators leads to improved profitability and by removing financial indicators from the model, profitability is reduced. Therefore,this is means that the environmental and social performance of the supply chain is improved.Companies can pay special attention to social issues and environmental factors along with their profitability Increase their economic value. Profitability can also be improved by exposing social responsibilities and the mission of environmental protection.

Introduction

Among the growth and development of businesses, managing financial flows and increasing its effectiveness is an important achievement that causes value stability, efficiency of systems and procedures throughout the chains of Business. Therefore, paying attention to uncontrollable and controllable variables that lead to value creation is inevitable. The purpose of this study is to study the impact of social and biological factors (production and recycling of polymer parts) of environment on the value creation of the company along the supply chain. Also the key role of financial ratios has also been considered in this regard.The present research is of quantitative and applied types and is based on mathematical modeling. It is the result of a combination of genetic algorithms and Simulated Annealing. The financial analysis parameters of the model include current ratios, debt to equity, Instantaneous ratio, net profit margin, cash ratio and rate of return.
 The analysis of the results shows that considering financial goals and indicators leads to improved profitability and by removing financial indicators from the model, profitability is reduced. Therefore,this is means that the environmental and social performance of the supply chain is improved.Companies can pay special attention to social issues and environmental factors along with their profitability Increase their economic value. Profitability can also be improved by exposing social responsibilities and the mission of environmental protection.

Literature Review

In the literature review of the research, various factors such as economic issues, laws and regulations, social responsibility, and stakeholder pressures have been given as drivers to lead organizations to implement sustainable supply chain management infrastructure. In some cases, issues such as climate change,factors related to environmental issues and social parameters are ignored. This factor caused criticism in the conventional accounting topics and the topic was raised under the title of environmental management accounting and sustainability, environmental and social accounting) Schaltegger et al. 2013(. The drivers of the organization's movement towards a sustainable supply chain are different from the point of view of the final customer, government institutions, private organizations and legislative institutions. Laws and regulations are the main driver that dictates environmental issues to organizations. On the other hand, some organizations implement these laws in order to increase profitability or customer requests (Ko,Evans et al., 2016). The market and competitors are one of the drivers of the organization towards the adoption of sustainable supply chain management. In today's global business, the competition between organizations is very intense, and in order to impress customers, organizations need to put themselves in a position of superiority over their competitors. Being environmentally friendly and adapting to environmental requirements and paying attention to the organization's social responsibilities is a way to differentiate from other competitors. If competitors have benefited from sustainable supply chain management, the company will be under more pressure to establish sustainable supply chain management(Jian Zhang et al., 2021). In another article, it is suggested that through research in the field of supply chain management and corporate social responsibility, a hierarchical structure of supply chain management is proposed and a multipurpose measurement scale is presented to show the specific management practices of supply chain management(Zhang et al., 2019).

Methodology

The research methodology and the stages of its completion are in the category of quantitative and applied research. Considering that the purpose of applied research is to improve the product or process and test theoretical concepts in real problem situations, the purpose of this research is also to develop practical knowledge in the field of investigating the effects of environmental performance and social parameters along with financial flows on the profitability of the company and its chains. The supply is stable. Therefore, while studying the theoretical background of the research, the research problem is firstly expressed conceptually and then by means of a mathematical model, and in the next step, the mathematical model is solved and the data and results are analyzed. Research data is collected by field method and interviews with experts. To solve the model, the memetic hybrid algorithm has been used.

Results

In this research, a three-objective mixed integer linear programming model for optimizing financial flows in a sustainable supply chain was presented. The goals of the model include three economic, social, bio-environmental and financial dimensions, and the functions of each are complementary. Although these dimensions depend on each other and affect the performance of others, it is necessary to make a single decision and manage how to implement each of these dimensions in a way that has the highest efficiency. Based on the surveys and analyzes of the research and its results, we state that paying attention to economic goals and financial factors leads to the improvement of profitability. On the other hand, if in the supply chain we only seek to improve the functioning of the environment and social factors, the profitability of the profit-making unit will decrease. In this research, we examined the simultaneity of the mentioned factors in order to realize more value and to improve the financial flows in the supply chain, we analyzed the different financial ratios that are needed by the decision makers in each organization.To analyze the sensitivity of the model, the waste loss rate index was used and it was observed that no matter how much the product loss rate increases in the collection of waste, it causes the profit function to decrease accordingly. The same issue has been proven to reduce negative environmental and social effects.
 
 
 
 
 

کلیدواژه‌ها [English]

• Business Development
• Financial ratios
• Mathematical modeling
• Memetic algorithm
• Profitability Index