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Development of a model of financial decisions and efficient financial literacy to improve cost management in the footwear and leather industry of East Azerbaijan province
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Kivan Vali Purian Mahjoubi1   , Naser Fghhi Farahmand2 , Soleyman Iranzadeh3 |
1- PhD student in management, Tabriz branch of Islamic Azad University, Tabriz, Iran & PhD student in management, Tabriz branch of Islamic Azad University, Tabriz, Iran
2- Associate Professor, Department of Management, Tabriz Branch, Islamic Azad University, Tabriz, Iran & Associate Professor, Department of Management, Tabriz Branch, Islamic Azad University, Tabriz, Iran , farahmand@iaut.ac.ir
3- Professor, Department of Management, Tabriz Branch, Islamic Azad University, Tabriz, Iran & Professor, Department of Management, Tabriz Branch, Islamic Azad University, Tabriz, Iran |
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Abstract: (595 Views) |
The purpose of this research is to compile a model of financial decisions and efficient financial literacy to improve cost management in the footwear and leather industry of East Azerbaijan Province. This research was practical in terms of purpose and qualitative in nature, which used interview and database methods. The statistical population of the research included university professors specializing in management and accounting in East Azerbaijan Province. According to the principles of qualitative methods, 20 experts were selected for research interviews. In order to analyze the data, MAXQDA software was used. Based on the results of the research, a total of 94 sub-categories in 30 codes and finally 5 main categories (efficiency of financial decisions, efficiency of financial literacy, control and reduction of costs, effective strategies, consequences of cost management) were determined. It was extracted based on the interview method. |
Article number: 13 |
| Keywords: financial decisions, efficient financial literacy, cost management, shoe and leather industry |
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Full-Text [PDF 1074 kb]
(165 Downloads)
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Article type: Research |
Subject:
Special
Received: 2024/05/8 | Accepted: 2024/07/28 | Published: 2024/08/31
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