بررسی شواهد تجربی چسبندگی موجودی ها (مقاله علمی وزارت علوم)
درجه علمی: نشریه علمی (وزارت علوم)
آرشیو
چکیده
هدف: وجود یا عدم وجود چسبندگی موجودی ها در شرکت های تولیدی و بازرگانی اهمیت خاصی دارد؛ به ویژه در وضعیت خاص اقتصادی ایران، این موضوع که آیا تغییرات (کاهش) در موجودی، هنگام کاهش درآمد با تغییرات (افزایش) در موجودی هنگام افزایش درآمد، برابر است یا خیر، موضوعی است که در تحقیقات داخلی به آن پرداخته نشده و بررسی آن، هدف اصلی این پژوهش است. روش: برای آزمون فرضیه های پژوهش، از الگوی داده های ترکیبی و برای اندازه گیری متغیر چسبندگی موجودی ها، از مدل اندرسون و همکاران (2003) استفاده شده است. نمونه آماری این پژوهش، پس از اعمال برخی محدودیت ها، 5924 سال شرکت در بازه زمانی 1384 تا 1399 بوده است. یافته ها: نتایج حاکی از آن است که پدیده چسبندگی موجودی ها در شرکت های ایرانی وجود دارد و این پدیده به صورت خاص در صنایع خودرو و قطعات خودرو، لاستیک و پلاستیک و دارویی مشاهده شد. نتیجه گیری: شرکت ها با توجه به پیچیدگی های فعالیت صنایع مختلف و ملاحظات اقتصادی متفاوتی که در تأمین مواد و کالا دارند، استراتژی های نگهداری موجودی متفاوتی در پیش می گیرند. وجود چسبندگی موجودی ها، می تواند بخشی از سیاست های مدیران در مواجهه با نوسان های اقتصادی باشد. عوامل و شرایط اثرگذار روی این پدیده را می توان در پژوهش های جداگانه ای بررسی کرد.Examine the Empirical Evidence of Inventory Stickiness
Objective Research shows that changes in costs and assets when revenue decreases are much less than changes them when revenue increases. Assets and expenses that behave in this way are called "sticky". In other words, as revenue increases, so do variable costs and related assets in the same extent. The concept of stickiness causes that as revenue decreases, the rate of reduction of costs and related assets is less than the rate of change as revenue increases. The presence or absence of inventory stickiness in manufacturing and trading companies according to the specific economic conditions of Iran and whether changes (decrease) in inventory when revenue decreases with changes (increase) in inventory when revenue increases are equall or not is an issue that has not been addressed in domestic research and its study is the main purpose of this research.
Methods To test the research hypotheses, the pool data model was used and to measure the inventory stickiness variable, Anderson et al. (2003) model was used. The statistical sample of this research, after applying some restrictions, includes 5,924 years-firms in the period 2006 to 2021.
Results The results indicate that the phenomenon of inventory stickiness exists in Iranian companies and this phenomenon was observed specifically in the automotive and auto parts industries, rubber, plastics and pharmaceuticals.
Conclusion The existence of the phenomenon of stickiness has been highly considered, especially in the case of costs, and has been studied and tested by various studies, including the research of Anderson et al. (2003) and other researchers who have used their model, and in most of them aspects of the phenomenon of stickiness have been observed in costs. Many studies in recent years have sought to explain the causes of this stickiness. Inventories, however, as one of the current assets that are themselves the source of revenue generation in later periods, and sometimes in response to unforeseen needs or other reasons such as lack of agility in changing the ratio of production on demand, the high costs of reducing production and shutting down production lines (modification costs), or predicting increased production by management, are also expected to have a sticky behavior and the rate of change (reduction) in them relative to the decrease in revenue is less than the rate of change (increase) compared to the increase in revenue, which in some cases, especially in countries with top inflation and companies whose supply of raw materials is dependent on imports, is also reasonable. Companies adopt different inventory maintenance strategies according to the complexities of different industries and different economic considerations in the supply of materials and goods. Inventory stickiness can be part of managers' policies in the face of economic fluctuations. Factors and conditions that affect this phenomenon can be examined in separate studies.
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