نوع مقاله : مقاله پژوهشی
نویسندگان
1 مدیریت صنعتی، دانشکده مدیریت و حسابداری، دانشگاه شهیدبهشتی، تهران، ایران.
2 دانشآموخته کارشناسیارشد حسابداری، مدیریت و اقتصاد، دانشگاه آزاد علوم تحقیقات، تهران، ایران.
3 دانشجوی دکتری حسابداری، دانشکده مدیریت و حسابداری، دانشگاه آزاد اسلامی واحد بروجرد، ایران.
4 دانشآموخته کارشناسیارشد مهندسی صنایع-صنایع، دانشگاه آیندگان مازندران، مازندران، ایران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Purpose: Nowadays, the cost of maintaining and maintaining an equipment over time can be much higher than the cost of buying it. As a result, decisions on how to plan and maintain maintenance activities can have a significant impact on the total cost of a physical asset's lifespan. The main purpose of this study is to provide a framework for measuring the causal relationships of performance management system maintenance criteria with physical asset management approach in defense industries.
Methodology: In order to achieve the goals and answer the research questions, this research was conducted in two steps. In the first step, by studying the scientific literature and obtaining expert opinion on maintenance issues, physical asset management was identified based on the extracted main dimensions and based on the preparation of the first questionnaire. After collecting expert opinions, 11 main criteria of localization were selected and selected. In the second step, the interpretive structural method was used to influence the factors of these criteria.
Results: The results indicate that in the defense industry, among the identified variables, the process of decay and standardization of equipment knowledge have high penetration power and low dependence.
کلیدواژهها [English]