ارزیابی جامع عملکرد گمرک با استفاده از کارت امتیازی متوازن (مطالعه موردی: استانهای آذربایجان غربی، کرمانشاه و کردستان)
محورهای موضوعی : مدیریت صنعتی
Mohammad Nazaripour
1
(Assistant Professor in Accounting, University of Kurdistan)
کلید واژه: ارزیابی عملکرد, Performance Evaluation, کارت امتیازی متوازن, Kermanshah, کرمانشاه, Balanced Scorecard, کردستان, Performance Measures, شاخصهای عملکرد, گمرکات استانهای آذربایجان غربی, Customs in West Azerbaijan, Kurdistan Provinces and Iran,
چکیده مقاله :
هدف پژوهش حاضر ارزیابی عملکرد گمرکات استانهای آذربایجان غربی، کرمانشاه و کردستان با استفاده از چارچوب BSC می باشد. در روش BSC عملکرد یک سازمان بر اساس چهار جنبه مالی، رضایتمندی مشتریان، فرآیند داخلی و رشد و یادگیری مورد ارزیابی قرار می گیرد. در این پژوهش جنبه مالی با استفاده از متغیرهایی همچون درآمد، اعتبارات/مخارج و نسبت درآمد گمرکی به کل درآمدهای استانی در هر یک از استانها برای سالهای 1390-1386 مورد ارزیابی قرار گرفت. برای ارزیابی جنبه مشتری 384 نفر از مشتریان با استفاده از فرمول کوکران به صورت تصادفی انتخاب و پرسشنامه طراحی شده در زمینه رضایتمندی از خدمات ارائه شده بین آنان توزیع گردید. به علاوه 280 نفر از کارکنان گمرکات استانهای مورد مطالعه با استفاده از فرمول کوکران به صورت تصادفی انتخاب و پرسشنامه طراحی شده در زمینه میزان رضایتمندی آنان از جنبه های فرآیندهای داخلی و رشد و یادگیری بین آنان توزیع گردید. یافته های پژوهش نشان داد که جنبه مالی (درآمدهای گمرکی منهای اعتبارات/ هزینه) در طی سالهای 1390-1386 منفی و سهم درآمدهای گمرکی از کل درآمدهای استانی در هر یک از استانهای مورد مطالعه بسیار ناچیز است. اما میزان رضایتمندی مشتریان از خدمات ارائه شده و همچنین میزان رضایتمندی کارکنان در جنبه های فرآیندهای داخلی و رشد و یادگیری در وضعیت مناسبی قرار ندارد. همچنین طبق یافته های پژوهش مشخص گردید که در هر چهار جنبه BSC، استان آذربایجان غربی در مقایسه با استانهای کرمانشاه و کردستان از وضعیت مناسبتری برخوردار است.
The current paper aimed at utilizing the Balanced Scorecard (BSC) framework in evaluating the Customs Department in West Azerbaijan, Kermanshah and Kurdistan provinces of Iran. The BSC evaluates organization in terms of financial performance, customer satisfaction, internal process, and growth and organization learning. Financial performance was measured by examining revenues, expenditures, and the ratio of customs revenues to total local revenues for the period (2007-2011). Regarding the customer perspective, a random sample of (384) customers of clearance customs was selected. The customers were asked to fill out a survey that measured their level of satisfaction about the Customs Department in regards to providing services and procedures. In addition, a random sample consisted of (280) of the employees of Customs Department in these provinces was chosen to fill out the survey regarding their assessment of the internal process and growth and organization learning perspectives of the BSC. The findings reported that the financial performance of Customs Department was negative for the whole study period (2007-2011) in terms of the number of Rials collected, revenues minus expenditures, and customs revenues as a share of total local revenues. Clearance customs customers reported a suitable satisfaction level toward the customs services and procedures. Analysis showed that customs employees had a suitable level of satisfaction toward both internal process and growth and organization learning of the BSC’s dimensions. The analysis revealed that West Azerbaijan province was better than Kermanshah and Kurdistan provinces in all perspectives of BSC.
1- Adel-e Azar et al., (2012). Balanced Performance Evaluation with Emphasis on the BSC Indicators. Journal of Operational Research and Its Applications, 9(1), 63-79.
2- Ahmadvand et al., (2012). Integrated model of the balanced scorecard and the excellence model to improve organizational performance. Iranian Quarterly of Education Strategies. 5(1), 51-58.
3- Alexey, Gubin, (2011). Developing performance measurement for the Russian Customs Service. World Customs Journal, 5(2), 95-106.
4- Daneshfard et al., (2010). The Role of Applying Balanced Scorecard in Improving Organization Performance. Quarterly Journal of Educational Leadership & Administration, 4(2), 55-72.
5- Dodor, Jean, et al., (2009). A Framework for Governmental Organizations’ Balanced Scorecard. Journal of Financial Accountancy, 1, 50-61.
6- Ghassan, F. Al- Matarneh, (2011). Performance Evaluation and Adoption of Balanced Scorecard (BSC) in Jordanian Industrial Companies. European Journal of Economics, Finance and Administrative Sciences, 35, 37-46.
7- Guthrie, J. & English, L. (1997). Performance information and program evaluation in the Australian public sector. International Journal of Public Sector Management, 10 (3), 160-172.
8- Hemati, M. Abdollahzadeh, R. (2009). Applying Fuzzy Theory in Balanced Scorecard with Aim at Evaluating Current Organizational Strategies. First Conference on Executive Management. Tehran. Iran.
9- Hoseini, Sara, (2011). Using Balanced Scorecard in measuring organizations’ performance. Iranian Customs Journal, 604, 8-9.
10- Kaplan, R. & David, N. (1992). The Balanced Scorecard Measures that Drive Performance. Harvard Business Review Magazine, 71-79.
11- Kaplan, R. & David, N. (2001). The Strategy Focused Organization. Boston: Harvard Business School Press.
12- Kaplan, R. & David, N. (2007). Using the Balanced Scorecard as a Strategic Management System. Harvard Business Review Magazine, July-August: 150-161.
13- Ming-Lang, Tseng, (2010). Implementation and Performance Evaluation Using the Fuzzy Network Balanced Scorecard. Journal of Computers & Education, 55(1), 188-201.
14- Mohammadi, Ardeshir, (2011). Customs is third largest source of Iranian Government Revenue. ISNA News Agency.
15- Parhizkar et al., (2011). Providing Performance Measurement Indicators Based on Balanced Scorecard. Modiriat-e-Farda Journal, 9(25), 39-52.
16- Reisinger, H. Carvens, K. & Tell, N. (2003). Prioritizing Performance Measures within the Balanced Scorecard Framework. Management International Review, 43(4).
17- Sandhu, R. Baxter, J. & Emsley, D. (2008). Initiating the localization the Balanced Scorecard in a Singaporean firm. Singapore Management Review, 30 (1), 25-41.
18- Tuncay, Ozcan, (2011). An Analytic Performance Evaluation Methodology Based on Balanced Scorecard. International Journal of Advanced Engineering Sciences and Technologies, 10(1), 145 – 153.
19- Volmohammadi, Ch. Firozeh, N. (2010). Evaluating Organization Performance Using BSC Approach. Scientific Journal of Management, 7(18), 72-87.
_||_
1-Akao,Y., & Shigeru, M. (1994). QFD: The Customer-driven approach to quality planning and development, APO.
2- Badri, M. A. (2001). A Combined AHP-GP Model for Quality Control System. International Journal of Production Economics, 27-40.
3-Chan, L. K., & Ming, L. (1998). Prioritizing the technical measures in Quality function deployment, Quality Engineering.
4- Danaeifard, H., & Alvani, M. (2004). Quantitative research methodology in management: a comprehensive approach, Safaar Press.
5- Dagdeviren, M., Yavuz, S., & Kilinc, N. (2009). Weapon Selection Using AHP and TOPSIS Method Under Fuzzy Environment. Journal of Expert Systems with applications, 8143-8151.
6- Dong, E., & Lee, T. K., & Arditi, D. (2009). Automated stochastic quality function deployment system for measuring the quality performance of design/build contractors.
7- Lee, D. E., & Arditi, D. (2006). Total Quality Performance of D/B Firms Using Quality Function Deployment, Journal of Construction Engineering and Management.
8- Momeni, M. (2006). Modern Topics in Operations Research. Tehran University Press.
9- Naderi, E., & Seyfenaraghi, M. (1992). Research and evaluation methods in humanities, Badr press.
10-Terninko, John. (1996). QFD: Customer driven product design, Prentice Hall.
11- Saaty, Y. L. (1980). The Analytic Hierarchy Process. New York: McGraw-Hill
12- Wang, J. J., & Yang, D. L. (2007). Using a Hybrid Multi Criteria Decision Aid Method for Information Systems Outsourcing. Journal of Computer and Operation Research, 34, 3691-3700
13-Yi, K., & Juan, Y., & Horng, P. (2009). Housing refurbishment contractor's selection based on a hybrid fuzzy-QFD approach Elsevier.
14- Yi, Q., & Yang, S., & Qing, W. (2003). A fuzzy quality function deployment system for buildable design decision-makings, Elsevier.