Seyed Salman Seyedein - Lecturer at Ghochan Payamnoor University
Mohammad Bagher Jalalian - Educational Technology Teacher in Education Department in Ghochan city

The growing process of development of information technology requires careful and scientific planning for social user. Due to weak economic conditions in manydeveloping 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 independent variables is measured using a questionnaire including 26 questions and production strategies (cost, quality, innovation and flexibility) are measured usinga questionnaire including 14 questions. To collect data related to financial performance (profitability ratio and activity ratio), information about subset Companies of IranIndustrial 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.

information technology, knowledgemanagement, financial performance,production strategies