investment justification in advanced manufacturing technology: a study of iranian companies
نویسندگان
چکیده
during the past two decades business and manufacturing have observed significant and radical changes. companies have used automation in the manufacturing, in order to improve quality and competency. it was expected that along with these changes, management accounting systems, which focus on monitoring and analyzing management decisions, should adapt with and encourage the changes. many authors have claimed that management accounting systems have not helped the suitable business and manufacturing strategies in the new environment. some even claim that it has hindered investing in advanced manufacturing technology and productivity. this research, by analyzing information collected from 101 iranian business units from various industries and manufacturing settings, investigates justification basis for capital investment in advanced manufacturing technology. the study demonstrates that there is more correlation between qualitative factors such as; manufacturing capabilities, improved product quality and, competition position with investment justification than quantitative bases such as; accounting rate of return (arr), internal rate of return (irr) and, net present value (npv).
منابع مشابه
Defining strategic processes in investment companies: An exploration study in Iranian Investment Companies
Purpose – The purpose of this paper is to define the strategic processes or processes with strategic nature of investment companies (ICs). This goal is achieved by proposing a methodology for selecting strategic processes among the processes of ICs based on the Balanced Scorecard (BSC) framework and the statistical analysis. Design/methodology/approach – Ten leading Iranian Investment Companies...
متن کاملExtended Value Added Intellectual Coefficient in Advanced and Low Technology Manufacturing Companies in Malaysia
The main purpose of this study is to empirically compare of intellectual capital (IC) and its efficiency between advanced and low technology manufacturing companies using a sample of 135 Malaysian listed manufacturing companies during the 2006-2012 period. The manufacturing companies are classified into different sectors based on their products and services (Standard Industrial Classification (...
متن کاملa contrastive study of rhetorical functions of citation in iranian and international elt scopus journals
writing an academic article requires the researchers to provide support for their works by learning how to cite the works of others. various studies regarding the analysis of citation in m.a theses have been done, while little work has been done on comparison of citations among elt scopus journal articles, and so the dearth of research in this area demands for further investigation into citatio...
assessment of deep word knowledge in elementary and advanced iranian efl learners: a comparison of selective and productive wat tasks
testing plays a vital role in any language teaching program. it allows teachers and stakeholders, including program administrators, parents, admissions officers and prospective employers to be assured that the learners are progressing according to an accepted standard (douglas, 2010). the problems currently facing language testers have both practical and theoretical implications but the first i...
investigating the integration of translation technologies into translation programs in iranian universities: basis for a syllabus design in translation technology
today, information technology and computers are indispensable tools of any profession and translation technologies have become an indispensable part of translator’s workstation. with the increasing demands for high productivity and speed as well as consistency and with the rise of new demands for translation and localization, it is necessary for translators to be familiar with market demands an...
reflections on taught courses of the iranian ma program in english translation: a mixed-methods study
the issue of curriculum and syllabus evaluation and revision has been in center of attention right from when curriculum came into attention of educational institutions. thus everywhere in the world in educational institutions curricula and syllabi are evaluated and revised based on the goals, the needs, existing content, etc.. in iran any curriculum is designed in a committee of specialists and...
منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
عنوان ژورنال:
the international journal of humanitiesناشر: tarbiat modarres university
ISSN 1735-5060
دوره 14
شماره 1 2007
میزبانی شده توسط پلتفرم ابری doprax.com
copyright © 2015-2023