Studying the fundamentals and concepts of sustainability of small and medium-sized businesses based on financial indicators

Agricultural Marketing and Commercialization Journal

دوره 6، شماره 1، شهریور 2022، صفحه 194-210   

نوع مقاله: Original Research

نویسندگان

Shohreh Alfi¹؛ Mohammad Taleghani^{* 2}؛ Mohammad Reza Vatanparast³؛ Mehdi Homayoonfar¹

¹Department of Industrial Management, Rasht Branch, Islamic Azad University, Rasht, Iran,

²Department of Industrial Management, Rasht Branch, Islamic Azad University, Rasht, Iran

³Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran

چکیده

Performance evaluation of companies and small businesses is a process used to collect, analyze and report information according to the performance of an individual, group, organization, system, or department. Thus this research was done with the aim of providing a model to evaluate the performance of financial managers in the public sector. This is quantitative and explanatory descriptive research. The statistical population includes the managers of small and medium-sized companies admitted to the Tehran Stock Exchange in 1400 and the selection of companies with a maximum of 250 employees was selected with a targeted sampling of about 90 managers. The data collection tool was a researcher-made questionnaire, the data obtained from which was analyzed with Lisrel software version 8.5 and with the help of the structural equation technique. Rate and auxiliary components have a direct and significant effect on the dynamic stability of small and medium businesses in the Tehran Stock Exchange. Also, the rate variable indirectly has a positive effect on the dynamic stability of small and medium businesses in the Tehran Stock Exchange through a positive effect on the level components. According to the proposed dynamic model of small and medium-sized companies on the stock exchange, it seems that managers should use strategic support tools to improve the conditions and increase financial stability in order to reduce costs.

کلیدواژه‌ها

Sustainability؛ Financial Performance؛ Evaluation

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