الأثر المحاسبي لتقنية (IOT) على دعم الابتكار لسلاسل التوريد والخدمات اللوجستية في المملكة العربية السعودية: دراسة نظرية تحليلية
DOI:
https://doi.org/10.59992/IJFAES.2025.v4n3p13الكلمات المفتاحية:
تقنية (IOT)، الأداء المحاسبي، سلاسل الإمداد، الخدمات اللوجستية، الابتكار المستدام، إدارة التكاليف المستدامة، التحول الرقمي المستدامالملخص
يشهد العالم تحولًا رقميًا متسارعًا تلعب فيه تقنية (IoT) دورًا محوريًا في إعادة تشكيل سلاسل التوريد والخدمات اللوجستية، مما يسهم في رفع الكفاءة التشغيلية وخلق فرص جديدة للابتكار. في المملكة العربية السعودية؛ ينظر إلى هذه التقنية كأداة استراتيجية لدعم التحول الرقمي ورفع تنافسية القطاعات الاقتصادية، بما يتماشى مع أهداف رؤية 2030.
تهدف هذه الدراسة التحليلية إلى استكشاف تأثيرات تقنية (IOT) على إدارة سلاسل التوريد والخدمات اللوجستية، مع تسليط الضوء على كيفية توظيف أجهزة الاستشعار الذكية، والتتبع الفوري، والتحليلات التنبؤية في تحسين تدفق العمليات، وخفض التكاليف، وتحسين دقة القرارات التشغيلية. كما تتناول الدراسة التحديات المحاسبية والمالية المصاحبة لاعتماد هذه التقنية، بما في ذلك ارتفاع التكاليف الأولية، وصعوبات التوفيق بين الحسابات، وإدارة المخاطر المالية المرتبطة بالاستثمارات التكنولوجية. بالإضافة إلى ذلك، تستعرض الدراسة الجوانب التنظيمية والتشغيلية، مؤكدة الحاجة إلى أطر حوكمة قوية لضمان حماية البيانات والامتثال القانوني.
من خلال تحليل شامل للأدبيات البحثية والدراسات المتخصصة؛ تقدم الدراسة تقييمًا معمقًا لدور تقنية (IoT) في تحسين أداء سلاسل التوريد والخدمات اللوجستية في المملكة العربية السعودية. وتخلص النتائج إلى أهمية الاستثمارات المدروسة، والدعم المؤسسي، وبناء القدرات البشرية لضمان تحقيق أقصى استفادة من هذه التقنية، وتحسين كفاءة واستدامة العمليات اللوجستية وسلاسل التوريد في بيئة اقتصادية متغيرة.
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