Strategic studies in the oil and energy industry

fa راهبرد عملی بهایابی بر مبنای فعالیت با رویکرد پایداری (مطالعۀ موردی: شرکت بهینه‌سازی مصرف سوخت) Activity-based strategy finding with a sustainability approach (Case study: Iran Fuel Conservation Company) مديريت Management پژوهشي Research در این تحقیق با رویکردی نوین، به دو موضوع بهایابی و پایداری به‌صورت توأمان پرداخته میشود و طبق بررسیها و سوابق تحقیق این رویکرد در نوع خود بدیع و برای اولین بار انجام شده است. با استفاده از رویکرد استقرایی و بر اساس نقش و مأموریت ویژهای که شرکت بهینهسازی مصرف سوخت در صنعت نفت و انرژی دارد، ابتدا ابعاد پایداری، اولویتها و نقش آن‌ها بر اساس نظر خبرگان و متخصصان حوزۀ انرژی (پایداری) احصاء و بر آن اساس بهای تمام شده فعالیتها و محصولات شرکت محاسبه و درنهایت بهای تمام‌شده محصولات و خروجیهای شرکت با در نظر گرفتن ابعاد پایداری نشان داده میشود. صرفه‌جویی رخ داده بر اساس میزان سرمایه‌گذاری و یا به تعبیر دیگر بهای تمام‌شده خروجیهای شرکت (بر مبنای فعالیت) پس ازلحاظ نمودن نقش ابعاد پایداری ارائه و نشان داده میشود که هر یک از پروژه‌های (محصولات) شرکت، چه نقش و تأثیر متفاوتی در هر یک از ابعاد پایداری دارند.   Lack of information resources, lack of transparency, and lack of accurate determination of the actual costs of products and services have led to a waste of resources in the executive apparatus, and this is one of the obstacles to sustainable development. Accurate cost is the basis of financial transparency, performance appraisal, and management accountability. In addition, many companies in the world today, in response to the demand of stakeholders and increasing the responsiveness of communities, publish information about their environmental, social, and leadership performance, which is known as sustainability reporting. In this research, an attempt has been made to address the issue of cost-effectiveness and sustainability simultaneously with a new approach. Using the inductive approach and based on the special role and mission of the Iran Fuel Conservation Company (case study) in the oil and energy industry, first, the sustainability dimensions and priorities and their role was calculated based on the opinion of experts and specialists in the field of energy, and the cost of the company's activities and products was calculated based on it, and finally, the cost of the company's products and outputs was shown taking the dimensions of sustainability into account. On this basis, one of the important results of this research is to show the role of each of the outputs or products in each of the relevant sustainability dimensions. Also, the savings occurred based on the amount of investment or, in other words, the cost of the company's output (based on activity) after considering the role of sustainability dimensions. Moreover, it was shown that the company's projects (products) have a different role and impact in each of the dimensions of sustainability. The results of this research, which is also a kind of applied research, were the basis for providing performance-based budgeting and the use and acceptance of the company's managers.   بهایابی مبتنی بر فعالیت, گزارشگری پایداری, ابعاد پایداری, شرکت ایفکو (بهینه‌سازی مصرف سوخت) Activity-Based Costing, Sustainability Reporting, Sustainability Dimensions, Ifco Company (Fuel Consumption Optimization) 177 198 http://iieshrm.ir/browse.php?a_code=A-10-1018-83&slc_lang=fa&sid=1 Mohsen Ebrahimi محسن ابراهیمی mohsen.e307@gmail.com 100319475328460011609 100319475328460011609 No PhD student, Department of Accounting, Faculty of Management, University of Tehran, Iran. دانشجوی دکتری، گروه حسابداری، دانشکده مدیریت دانشگاه تهران، ایران Gholamreza Karami غلامرضا کرمی ghkarami@ut.ac.ir 100319475328460011610 100319475328460011610 Yes Associate Professor, Department of Accounting, Faculty of Management, University of Tehran, Iran دانشیار گروه حسابداری، دانشکده مدیریت دانشگاه تهران، ایران