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The Role of Balanced Scorecard to Raise the Financial Performance of SME’s Supply Chain Khalid Hasan Al jasimee; Ghaith Hakim Malik; Hasan Talib Hashim
International Journal of Supply Chain Management Vol 8, No 1 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

Abstract- The purpose of this study is the role of the balanced scorecard to raise the financial performance of SMEs supply chain. This research is an applied and correlated study which formed the statistical society of the research staff with 1122 people for small and medium enterprises. Using the Cochran formula, the statistical sample of 286 was selected by stratified sampling. Using the Cochran formula, the statistical sample of 286 was selected by stratified sampling. The data gathering tool was a questionnaire of balanced scorecard and financially researcher-made questionnaire includes dimensions of value management, risk control and cost control. The reliability of the questionnaires was 0.79 for the human capital questionnaire and 0.80 for the financial performance questionnaire with Cronbach's alpha coefficient and the validity of the questionnaires was confirmed by experts. In this research, Pearson correlation coefficient and regression test were used. The results of the research showed that the scorecard is balanced and affects the financial performance of small and medium enterprises supply chain. In this research, Pearson correlation coefficient and regression test were used. The results of this study showed that the balanced scorecard is effective on the financial performance of small and medium enterprises supply chain. Keywords: Performance evaluation, Balanced Scorecard, Financial performance, Small and Medium Enterprises, Supply Chain.
Investigating the Effect of Using Activity Based Costing (ABC) on Captive Product Pricing System in Internet Supply Chain Services Ghaith Hakim Malik; Khalid Hasan Al jasimee; Gnan Abed kachi alhasan
International Journal of Supply Chain Management Vol 8, No 1 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (537.086 KB)

Abstract

In this research, the impact of activity-based costing on captive product pricing strategies has been investigated. For a thorough examination, the important indicators of the impact of activity-based costing, which have been mentioned in most studies, have been used and also some examples of research have been reviewed to achieve the ultimate goal of the research. With regard to the use of activity based costing (ABC), and also taking into account the notion of compulsory pricing strategy, it can be concluded that secondary services in Internet supply chain services companies, despite the compulsion or dependence of the customer on secondary services and paying its fixed price, these pricing services are in tight competition among Internet supply chain service providers, and activity-based costing can help in better pricing and lead to competitive pricing for secondary services.