The Evaluation of Relationship between IT and Financial Performance and Production Strategies in the Investment Company of Iran Industrial Development (LLP)

The growing process of development of information technology requires careful and scientific planning for social user. Due to weak economic conditions in many developing countries, the need for attention to its economic implications is a special topic which is taken into consideration by experts and implementers of development programs. On the other hand, given the role of the index of investment return on financial decisions and effectiveness of financial, information technology is important issue that can play an effective role in the attitude and willingness of enterprises to its develop. This study examines the relationship between information technology and financial performance and production strategies. IT as independent variables is measured using a questionnaire including 26 questions and production strategies (cost, quality, innovation and flexibility) are measured using a questionnaire including 14 questions. To collect data related to financial performance (profitability ratio and activity ratio), information about subset Companies of Iran Industrial Development Investment Co are used. After questionnaires distribution, 40 questionnaires were considered in the study. The data results showed that all six factors of cost, quality, innovation, flexibility, and the profitability ratio and activities ratio have a direct and significant relationship with IT.