ارایه الگوی مقایسه‌ای و رتبه‌بندی مالی شرکت‌های پتروشیمی با استفاده ازرویکرد تحلیل پوششی داده‌های شبکه‌ای پویا(DNDEA)

محورهای موضوعی : مدیریت صنعتی

Ali hasanpor ¹ (Student of Islamic Azad University, Babol Branch - Mazandaran - Iran)
rahmat alizadeh ² (Assistant Professor of Islamic Azad University of Babol)
seyed ali Nabavi Chashmi ³ (Associate Professor, Department of Management, College of Humanities, Babol Branch, Islamic Azad University, Babol, Iran)

تاریخ دریافت : 1400/01/16 تاریخ پذیرش : 1400/07/24 تاریخ انتشار : 1400/09/04

کلید واژه: تحلیل پوششی داده های شبکه ای پویا, عملکرد مالی, صنایع پتروشیمی ایران, بورس اوراق بهادار,

چکیده مقاله :

پژوهش حاضر با هدف، ارائه الگوی مقایسه‌ای و رتبه‌بندی مالی شرکت‌های پتروشیمی با استفاده ازرویکرد تحلیل پوششی داده‌های شبکه‌ای پویا(DNDEA) به دو روش CCR و APاست این پژوهش با توسعه یک مدل DEA شبکه‌ای پویا و به‌منظور مدیریت روابط اساسی بین شاخص‌های اصلی حسابداری و مالی صورت پذیرفت. در مرحله اول، یک مدل رابطه‌ای شامل برگه سود عمده، ترازنامه و شاخص‌های سلامت مالی تحت یک ساختار شبکه پویا ارائه شده است. پس از آن، اثر پویای شاخص‌ها (ناقل‌ها و رابط‌ها) در آن گنجانده شده است تا امتیازات کارآیی به‌درستی برای این چهار زیر ساخت محاسبه شود. سپس با استفاده از دو مدل مذکور به محاسبه پرداختیم و نتایج استخراج شد.این تحقیق از نظر هدف کاربردی است و جامعه آماری آن، شرکت‌های پتروشیمی پذیرفته شده در بورس اوراق بهادار تهران می باشد. براساس یافته‌های تحقیق با توجه به معیار‌های پژوهش، کارآیی محاسبه گردید از 18 شرکت پتروشیمی مورد مطالعه در روش CCR دو شرکت و در روش AP یک شرکت بطور متوسط کارآ شناخته شدند. البته نتایج حاکی از میزان همبستگی قوی 71 درصدی دو روش است.

چکیده انگلیسی:

The aim of this study is to provide a comparative model and financial ranking of petrochemical companies using dynamic network data envelopment analysis (DNDEA) approach by CCR and AP methods. occurred. In the first step, a relational model including major profit sheet, balance sheet and financial soundness indicators is presented under a dynamic network structure. Then, the dynamic effect of indicators (carriers and relationships) is included to calculate the efficiency scores for these four infrastructures correctly. Then we calculated using the two models and the results were extracted.This research is applied in terms of purpose and its statistical population is petrochemical companies listed on the Tehran Stock Exchange.Based on the research findings, according to the research criteria, efficiency was calculated. Out of 18 petrochemical companies studied, two companies were identified in the CCR method and one company in the AP method as moderately efficient. However, the results show a strong correlation of 71% between the two methods.

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