أثر تحليل سلسلة القيمة في تكاليف المنتج على امتداد سلسلة التوريد بالمنشآت الصناعية في العاصمة صنعاء

Abstract EN

The aim of the research is the impact of value chain analysis on product costs along the supply chain in industrial enterprises operating in the pharmaceutical, food and beverage sectors in the capital, Sana'a, from the viewpoint of financial managers and accountants therein, with the aim of maximizing the use of limited resources and rationalizing decision-making for each facility in the supply chain and for the chain as a whole, the research adopted the correlational survey descriptive approach, and the main research tool was a questionnaire of (25) items that were applied to an intended stratified sample of (183).

they are all financial managers and accountants in (52) industrial companies in Sana'a, with a response rate of 70.3%.

using the statistical program (SPSS), the research concluded that the value chain analysis contributes to reducing the cost of the product along the supply chain by exploiting the interconnectedness and overlap between the analysis of both the value chain and the supply chain for both suppliers and customers.

With a degree of influence (40.5), and at the level of the two main axes ; the axis of the value chain analysis method obtained an overall average (3.89), while the axis of cost reduction obtained an overall average (4.18), and both of them estimated the impact of (large).

the results also showed the existence of a positive significant correlation between the value chain analysis and the cost of the product, amounting to (0.82).

), and the identification factor (67%), throughout the supply chain, indicating a (strong) relationship, and in light of the research results, the researchers presented a set of recommendations and proposals to apply value chain analysis in business network facilities that have different supply chains between them in the modern business environment.