رتبه بندی شاخص های ارزیابی متوازن به منظور ارزیابی عملکرد در شرکت های توزیع نیروی برق ایران با استفاده از تحلیل سلسله مراتبی فازی

نوع مقاله: مقاله پژوهشی

نویسندگان

1 استاد حسابداری، دانشگاه شیراز، شیراز، ایران

2 کارشناس ارشد مدیریت، دانشگاه شیراز، شیراز، ایران

چکیده

هدف این پژوهش، رتبه بندی شاخص های متناسب با چهار معیار کارت امتیازی متوازن (BSC) یعنی مالی، مشتری، رشد و یادگیری و فرآیندهای داخلی از طریق بکارگیری رویکرد تحلیل سلسله مراتبی فازی (FAHP) برای کاستن رویکرد ذهنی و گزینشی افراد در ارزیابی عملکرد می باشد. روش پژوهش، از نظر هدف کاربردی بوده و ماهیتی توصیفی دارد که با بکار گیری ابزار پرسشنامه و روش پیمایشی داده های مورد نیاز را جمع آوری کرده است. جامعه آماری این پژوهش شامل مدیران و روسای بخش ها در شرکت توزیع برق یزد می باشد و از نمونه گیری به روش هدفمند استفاده شده است. نتایج پژوهش نشان می دهد که معیار مشتری و رشد و یادگیری، به ترتیب دارای بیشترین وزن در بین معیار‌ها می باشند. همچنین در اولویت بندی شاخص ها،  شاخص های رضایت مشتری، رضایت سنجی کارکنان راندمان تولید و سود خالص در اولویت هستند.

کلیدواژه‌ها


عنوان مقاله [English]

Ranking of Balanced Scorecard Indicators for Performance Evaluation in Iranian Power Distribution Companies Using Fuzzy Analytical Hierarchy

نویسندگان [English]

  • Shokraleh Khajavi 1
  • Omid Nejati 2
1 Professor of Accounting, Shiraz University, Shiraz, Iran
2 M.A in Management, Shiraz University, Shiraz, Iran
چکیده [English]

The purpose of this study was to rank the indices of BSC (financial, customer, growth, learning, and internal processes) through using the Fuzzy Hierarchy Process (FAHP) approach in order to reduce the subjective and selective approach of individuals in performance evaluation. The research methodology is applied in terms of its purpose and the researchers have applied a descriptive approach in which the required data has collected by employing the questionnaire and survey. The statistical population of this research includes managers and heads of departments in Yazd Electric Distribution Company. Sampling was done using the purposeful method. The results show that the customer’s criteria and growth and learning have the highest weight among the criteria, respectively. Also, customer satisfaction indices, employee satisfaction, production efficiency and net profit are found significances in prioritizing indices.

کلیدواژه‌ها [English]

  • Index Ranking
  • Balanced scorecard (BSC)
  • Fuzzy Hierarchy Process (FAHP)

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