Designing a Human Resource Valuation Model with a Data Envelopment Analysis Approach
الموضوعات : International Journal of Finance, Accounting and Economics Studiessamira rahimi 1 , Qodrat Allah Talebnia 2 , rezvan hejazi 3 , mohammad hosein ranjbar 4
1 - PhD student, Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran.
2 - Associate professor, Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran.
3 - Professor, Department of Accounting, Khatam University, Management and Finance, Tehran, Iran.
4 - Assistance professor, Department of Management and Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran
الکلمات المفتاحية: human resources, Valuation, Islamic Azad University,
ملخص المقالة :
The purpose of this study is to design a human resource valuation model with a data envelopment analysis approach from the Islamic University of Hormozgan Branch. In this paper, the performance appraisal model of the staff designed for the Islamic Azad University of Hormozgan Branch is presented. In this regard, an attempt has been made to determine the efficiency of university staff by using data envelopment analysis techniques. Since the status of some of the criteria cannot be accurately stated and has ambiguity and uncertainty, so in this article, linguistic variables are considered as points for measuring the questionnaire, since it is a tool for measuring the questionnaire. By considering the proportions of numbers 1 to 5 in the Likert spectrum and using the theory of data envelopment analysis and selecting the output and input variables and in the form of a fixed-scale return model in output-oriented mode using DEA SOLVER software, the evaluated employees are evaluated. And it was analyzed and its capability was described in real environments, and finally the performance evaluation of 10 people from Employees were efficient.
