Value chain analysis of financial and non-financial performance of Bank Saderat

m.mehtesham¹ s.tootian² a.mirarab³

1) MA, electronic Branch, Islamic Azad University
2) Assistant professor of Department of Accounting, Faculty of Humanities, Tehran East Branch, Islamic Azad University, Tehran, Iran.
3) Assistant professor of Department of Accounting, Faculty of Humanities, rodehen Branch, Islamic Azad University, Tehran, Iran.

IOI Code : XYCH-AEDAG
Publication : 3rd International conference on Management , Economics and Humanities(icmeh.org)
Abstract :
    Strategic cost management is deliberate decision making aimed at aligning the firm’s cost structure with its strategy and optimizing the enactment of the strategy. This study aimed effects of financial and non-financial strategy of cost management on the performance of Bank Saderat Iran. The population in this study consist of branches of Saderat Bank in west of Tehrn (N=32). A sample of 32 branches was determined using Morgan table. The questionnaire was designed to collect information on five dimensions: cost management strategy formulation, strategy setting and setting measurement principles, value chain analysis, structural cost management and operating cost management. Multiple regression analysis was used to analyze the data. The results showed that all study variables on financial and non-financial performance of the bank involved.

Keywords : (value chain analysis) ( financial and non financial performance) (performance )