تقييم تأثير نمذجة هيكل رأس المال على أداء عمليات الإنتاج

المؤلفون

  • حسين علي كاظم
  • أ.د. أيرول يناير

DOI:

https://doi.org/10.31272/jae.i141.1015

الكلمات المفتاحية:

هيكل رأس المال ، أداء الأعمال ، نمذجة رأس المال ، دولة تركيا

الملخص

يهدف البحث إلى استكشاف تأثير نمذجة هيكل رأس المال على أداء أعمال الإنتاج من أجل التوصل إلى نتيجة. تم جمع البيانات بناءً على مدخلات من ست شركات تركية منتجة للأسمنت. ثم تم استخدام تحليل البيانات التي تم جمعها لتحقيق الهدف. تم في الجزء الأول من الدراسة شرح مفهوم هيكل رأس المال، وتمت مناقشة النظريات وهي نظرية عدم الأهمية، ونظرية المقايضة (TOT)، وأنواعها. كما تم تحديد محددات جميع هياكل رأس المال والنماذج الخاصة بالشركة وهيكل رأس المال. أما الجزء الثاني من الدراسة فكان الجزء العملي، حيث تم استخدام البيانات الخاصة بالشركات التركية لتحقيق الهدف. تم إجراء تحليل المدخلات لهيكل رأس المال للقطاع المختار من أجل تعميم وتوضيح الاستنتاجات المتعلقة بهيكل رأس المال للشركات التي تم تحليلها. حيث تكمن المشكلة الأساسية في تحديد مؤشرات هيكل رأس المال التي تؤثر على أداء الأعمال الإنتاجية. تم تقييم الأداء باستخدام مقياس القيمة الاقتصادية المضافة (EVA)، ومصفوفة الارتباط، ومقياس كوهين، وSPSS.

لقد قمنا بتطوير بعض مقاييس هيكل رأس المال للتحقق من الروابط بين هذه المؤشرات والأداء العام للمنظمة. أظهرت نتائج أبحاث الارتباط تحسينات كبيرة باستخدام تحليل الانحدار وتحليل المكونات الرئيسية لدراسة تأثير بعض العناصر غير ذات الصلة على النجاح الشامل للشركة. ونتيجة لذلك، نوصي بتطوير خيار جديد يكون على استعداد لتحمل المخاطر المرتبطة بكلا الخيارين. ستكون نتائج هذه الدراسة بمثابة الأساس لمزيد من البحث، بما في ذلك جمع المزيد من البيانات ذات الصلة ومجموعة أخرى من التحليلات. 

 

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منشور

2024-05-19

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