تخفيض التكاليف بين الثقافة التنظيمية وتحسن الأداء المالي بالمنظمات الإنسانية اليمنية

Abstract EN

The study aimed to identify the role of organizational culture in improving the financial performance of Yemeni humanitarian organizations by reducing cost.

The study adopted the descriptive analytical approach, and used the questionnaire for collecting data.

The study population was the staff of cost management in humanitarian organizations.

(400) questionnaires were distributed, 369 (92.

25%) of which were returned and were valid for analysis.

The study results revealed that the organizational culture scored a very high degree, cost reduction scored a high degree, and the improvement of financial performance scored a medium degree that tended to increase.

There was also a weak positive impact of organizational culture on improving financial performance, and a medium positive impact of organizational culture on reducing costs.

Further, there was a weak positive impact of cost reduction on improving financial performance, and a partial relationship between the cost reduction, organizational culture and improvement of financial performance.

The study recommended paying attention to the level of organizational culture; preparing and implementing awareness-raising programs to enhance organizational culture; training employees to improve their skills and abilities to perform their work correctly at the first attempt and avoid consuming additional resources; and controlling hidden costs that arise from work problems such as ence, poor training and work conditions.