ارزیابی عملکرد به کمک فرآیند تحلیل شبکه‌ای فازی(FANP) و کارت امتیازی متوازن(BSC) (مطالعه موردی: شرکت پتروشیمی اصفهان)

محورهای موضوعی : مدیریت صنعتی

Ali Asghar Anvari Rostami ¹ (Professor of Department of Accounting, Faculty of Management and Economics, Tarbiat Modares University, Tehran, Iran)
Mohammad Rasoul Heshmati ² (M.A Student in Business Management, Ferdowsi University of Mashhad, Mashahad, Iran)
Maisam Shaverdi ³ (M.A in Industrial Management, Member of Young Researchers Club, Ilam Branch, Islamic Azad University, Ilam, Iran)
Vahab Bashiri ⁴ (M.A in Accounting, Imam khomeini international university, Qazvin, Iran.)

تاریخ دریافت : 1396/10/20 تاریخ پذیرش : 1396/10/20 تاریخ انتشار : 1391/08/01

کلید واژه: ارزیابی عملکرد, Performance Evaluation, مدیریت استراتژیک, Balanced scorecard (BSC), strategic management, Analytic network process (ANP), کارت امتیازی متوازن(BSC), فرآیند تحلیل شبکه‌ای(ANP), ارزیابی فازی, Fuzzy evaluation,

چکیده مقاله :

کارت امتیازی متوازن(BSC) به عنوان یک ابزار ارزیابی استراتژیک، روشی جهت تعیین عملکرد تجاری با استفاده از شاخص‌‌های پیشرو برپایه ی دورنما و استراتژی ها است. این موضوع در مرور ادبیات این مقاله اشاره شده است که با وجود اینکه ابعاد مفهومی و نظری کارت امتیازی متوازن به خوبی بررسی شده است اما این روش ناکارایی هایی در اجرای کمی داشته و برخی مسائل باید دوباره حل شوند. موضوع این مقاله، ابعاد سنجشی و ارزیابی کارت امتیازی متوازن را پوشش می‌دهد. در این پژوهش رویکرد کارت امتیازی متوازن با فرآیند تحلیل شبکه ای فازی(FANP) جهت سطح عملکرد تجاری شرکت پتروشیمی اصفهان برپایه ی دورنما و استراتژی آن ادغام شده است. علت ترکیب این دو مدل وجود رابطه متقابل بین شاخص های اثرگذار کارت امتیازی متوازن بر هم است که ANP فازی این مشکل را برطرف می کند. جهت طراحی مدل ابتدا لیستی از شاخصهای مرتبط با استفاده از مرور ادبیات موجود استخراج و سپس توسط کارشناسان شرکت پتروشیمی اصفهان بررسی و مدل نهایی پیشنهاد گردید. نتایج حاکی از آن است که شاخص مالی مهمترین شاخص در شرکت مزبور است. مدل پیشنهادی نشان داده که شاخص های عملکردی می تواند با ابعاد مختلف کارت امتیازی متوازن به کمک تکنیک ANP فازی ادغام شود.

چکیده انگلیسی:

Balanced Scorecard (BSC), which is used as a strategic evaluation tool, is a method of determining business performance using lagging and leading indicators on the basis of vision and strategies. It has been revealed in the review of relevant literature that despite the satisfying levels achieved in the conceptual and theoretical dimension of Balanced Scorecard, the method has some deficiencies in terms of implementation on a quantitative basis and that there remain some problems to be resolved. In the scope of the study, BSC approach was integrated with fuzzy ANP technique so as to determine the performance level of Isfahan Petrochemical Company on the basis of its vision and strategies. The reason for combining these methods is a reciprocal relation between effective indexes in BSC that fuzzy ANP solves this problem. For designing model, the first list of related indexes are extracted and then they are studied by experts of Isfahan Petrochemical Company and final model is designed. Proposed model has shown that performance indicators with different structures included in BSC approach can be consolidated with the help of fuzzy ANP technique  

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