Ranking techniques has always been the main concerns of managers. There are a lot of qualitative and quantitative approaches for ranking. However most of the approaches to ranking corporations in stock market suffer from low validity thus the obtained results will be invalid. When the evaluation carried out merely through qualitative or quantitative approaches alone, the advantages of integration will be ignored. Thus logically the efficiency of result will be questionable. Therefore in this paper the advantages of qualitative and quantitative approaches are integrated to bring about more precision in values of input and output indices. Hence in this paper integrated approach, Technique for Order Preference by Similarity to the Ideal Solution (TOPSIS) and Data Envelopment Analysis (DEA), have been introduced to rate active companies in cement industry accepted in Tehran Stock Market. The approach adopted in this paper is applicable at any condition to stock ranking. The research carried out during 2006-2012 and the population of the research includes accepted companies in stock market in cement industry (28 companies). Finally a precise ranking of the companies is presented by hybridized technique. When the result presented to stock market experts, the majority of participants admired integrated approach to companies ranking.
The intricacies of economic activities and growing increase in competition have made commercial units with the duty of production and financial data processing, orienting themselves with production cycle. This is considered as the heart of organization such that they could be more effective in decision-making. The method adopted in this research is descriptive -survey and it attempts to attain the objectives the researchers based on four independent variables including Production design, Programming, production operations and cost accounting. To test the hypotheses, the study adopts one sample T test method and to investigate uniformity of effects of each variable, Kruscal-Wallis test is employed. The results obtained from the tests indicate that AISs are not compatible with production cycle, where, in turn, has led to rejection of modern costing systems such as activity based costing (ABC).
PurposeEmployment and performance of enterprise resource planning (ERP) systems process is a technical‐social change affecting strategic and operational levels of a company and therefore its performance will fulfil expected productivity of the organization using these systems. Therefore, it is necessary to examine effective factors in ERP acceptance before its performance. This study aims to investigate the effective factors in ERP acceptance.Design/methodology/approachThis research considered 14 key effective factors in ERP acceptance in LME companies. The research method was descriptive and a survey was carried out. In order to obtain the research goals statistical methods, descriptive‐deductive, have been utilized in this study. The author used the Friedman test to score research variables and the Mann‐Whitney test to examine the current gap between manufacturing‐service companies.FindingsThe results of the research indicate the acceptance of ERP in the integration of applications, integration of information systems, increase in demands for real and on‐time information, information generation for decision‐making and ultimately for costs.Originality/valueThe paper provides useful information on employment and performance of ERP systems.
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