استراتژی تولید و عملکرد مالی: اثر فن آوری اطلاعات پیشرفته: سیستم های CAD / CAM

In this paper, the impact of IT on financial performance for the different types and levels of business strategy is examined. After the clustering of firms according to their strategic priorities, the effect of IT on financial performance is estimated. To do this a cross-sectional study was held in the field of Greek manufacturing firms that apply advanced IT, in order to explore which, how and in what level manufacturing priorities have been adopted. For that purpose, cluster analysis and VACOR algorithm were used, to distinguish clusters of firms and estimate the effect of IT on financial performance, for each type and level of strategic choice. Return on invested capital (ROIC) has been used as a criterion of performance in order to incorporate the effect of cost, revenues and profits. It was found that the effect of IT on financial performance was observed to be greater for firms which emphasize the higher level of flexibility strategy and the middle level of cost strategy. On the contrary, the effect of IT on performance was observed to be greater for firms which emphasize a lower level of quality and innovation strategy. Further discussion of these results and conclusions were drawn.