رتبه بندی شاخص های ارزیابی متوازن به منظور ارزیابی عملکرد در شرکت های توزیع نیروی برق ایران با استفاده از تحلیل سلسله مراتبی فازی
الموضوعات :
Shokraleh Khajavi
1
,
Omid Nejati
2
1 - Professor of Accounting, Shiraz University, Shiraz, Iran
2 - M.A in Management, Shiraz University, Shiraz, Iran
الکلمات المفتاحية: Balanced scorecard (BSC), رتبه بندی شاخص ها, کارت امتیازی متوازن (BSC), تحلیل سلسله مراتب فازی (FAHP), Index Ranking, Fuzzy Hierarchy Process (FAHP),
ملخص المقالة :
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.
1- Taghizzadeh, R., Fazli, P. (2011). Measurement method for companies using the Hybrid Relationship Analysis of Fuzzy Gray and Topaz Relationships, Industrial Management Outlook, 2, 125-150
2- Tahami, M. (2011). Evaluation of Performance Measurement Criteria in Iranian Power Generation Companies and its Compatibility with Balanced Assessment Techniques. Thesis, Islamic Azad University, Yazd Branch.
3- Chainsaw, M. (2013). Fuzzy Analytical Hierarchy Process. Tehran: First edition, Star of Green.
4- Creamer, G., Freund, Y. (2010). Learning a board Balance Scorecard to improve corporate performance ,Decision Support System, 365–385.
5- Davis, D., Fisher, T. (2003). Attitudes of middle managers to quality-based organizational change, Managing Service Quality, 12, 405-413.
6- Dominique B., C.Richard B. (2005). The French tableau de bord and the American Balanced scorecard: a critical analysis. Critical perspectives on accounting. 16, 645-664.
7- Huang, Ch.)2009). Designing a knowledge-based system for strategic planning: A balanced scorecard perspective, www. elsevier.com/locate/eswa Available online at www.sciencedirect. com, 209-218.
8- Huang, Y., Hshiung Tzeng, G., Hsuan Chen, Y. (2009). A fuzzy MCDM approach for evaluating banking performance based on BSC, Contents lists available at Science Direct ; 10135–10147.
9- Kaplan, R.,. Norton, D.)1996). The balanced scorecard-translating starting into action; Harvard Business School Press.
10-Lee, A. H.I., Chen, W.C., & Chang, C.J. (2008). A fuzzy AHP and BSC approach for evaluating performance of IT department in the manufacturing industry in Taiwan. Expert Systems with Applications, 34, 96–107.
11-Marlys G., Steven S. (2002). A note on the judgmental effects of the balanced scorecards information organization .Accounting, organizations and society, 27.
12-Nam S., LiLi E., Mak, C., & Leong C. (2003). Performance measures in the media and software division of Kao (singapor) private limited. J.of Acc. Ed.21.
13-Paul, R. N. )2002). Balanced scorecard step-by-step: Maximizing performance &maintaining results; Published Simultaneously In Canada, HD 58.9, 58.
14-Paula v., & Martin, W. (2003). meshing critical success factors with the balanced scorecard. Long range planning. 35, 407-427.
15-Ricciardi, E. )2005). Balanced Scorecard and its Information System: the Performance Data Warehouse, 17 thannual Meeting on Socio-Economics central European University and Corvinus University of Budapedt Budapest.
16-Saaty, T. L. (1994). How to make a decision: the analytic hierarchy process.Interfaces, 24 (6), 19–43.
17-Stewart, R.A., Mohamed S.) .2001). Utilizing the Balanced Scorecard for IT/IS Performance Evaluation in Construction, Construction innovation. 147-193
18-Tsaur, S. H., Chang, T. Y., & Yen, C. H. (2002). The evaluation of airline service quality by fuzzy MCDM. Tourism Management, 23, 107–115.
19-Tzeng, G.-H., Chiang, C.-H. & Li, C.W. (2006). Evaluating intertwined effects in e-learning programs: A novel hybrid MCDM model based on factor analysis and DEMATEL. Expert Systems with Applications, published on line. Available from:http://www. sciencedirect.com/science/journal/09574174.
20-Zadeh, L. A. (1965). Fuzzy sets. Information and Control, 8, 338–353.
_||_1- Taghizzadeh, R., Fazli, P. (2011). Measurement method for companies using the Hybrid Relationship Analysis of Fuzzy Gray and Topaz Relationships, Industrial Management Outlook, 2, 125-150
2- Tahami, M. (2011). Evaluation of Performance Measurement Criteria in Iranian Power Generation Companies and its Compatibility with Balanced Assessment Techniques. Thesis, Islamic Azad University, Yazd Branch.
3- Chainsaw, M. (2013). Fuzzy Analytical Hierarchy Process. Tehran: First edition, Star of Green.
4- Creamer, G., Freund, Y. (2010). Learning a board Balance Scorecard to improve corporate performance ,Decision Support System, 365–385.
5- Davis, D., Fisher, T. (2003). Attitudes of middle managers to quality-based organizational change, Managing Service Quality, 12, 405-413.
6- Dominique B., C.Richard B. (2005). The French tableau de bord and the American Balanced scorecard: a critical analysis. Critical perspectives on accounting. 16, 645-664.
7- Huang, Ch.)2009). Designing a knowledge-based system for strategic planning: A balanced scorecard perspective, www. elsevier.com/locate/eswa Available online at www.sciencedirect. com, 209-218.
8- Huang, Y., Hshiung Tzeng, G., Hsuan Chen, Y. (2009). A fuzzy MCDM approach for evaluating banking performance based on BSC, Contents lists available at Science Direct ; 10135–10147.
9- Kaplan, R.,. Norton, D.)1996). The balanced scorecard-translating starting into action; Harvard Business School Press.
10-Lee, A. H.I., Chen, W.C., & Chang, C.J. (2008). A fuzzy AHP and BSC approach for evaluating performance of IT department in the manufacturing industry in Taiwan. Expert Systems with Applications, 34, 96–107.
11-Marlys G., Steven S. (2002). A note on the judgmental effects of the balanced scorecards information organization .Accounting, organizations and society, 27.
12-Nam S., LiLi E., Mak, C., & Leong C. (2003). Performance measures in the media and software division of Kao (singapor) private limited. J.of Acc. Ed.21.
13-Paul, R. N. )2002). Balanced scorecard step-by-step: Maximizing performance &maintaining results; Published Simultaneously In Canada, HD 58.9, 58.
14-Paula v., & Martin, W. (2003). meshing critical success factors with the balanced scorecard. Long range planning. 35, 407-427.
15-Ricciardi, E. )2005). Balanced Scorecard and its Information System: the Performance Data Warehouse, 17 thannual Meeting on Socio-Economics central European University and Corvinus University of Budapedt Budapest.
16-Saaty, T. L. (1994). How to make a decision: the analytic hierarchy process.Interfaces, 24 (6), 19–43.
17-Stewart, R.A., Mohamed S.) .2001). Utilizing the Balanced Scorecard for IT/IS Performance Evaluation in Construction, Construction innovation. 147-193
18-Tsaur, S. H., Chang, T. Y., & Yen, C. H. (2002). The evaluation of airline service quality by fuzzy MCDM. Tourism Management, 23, 107–115.
19-Tzeng, G.-H., Chiang, C.-H. & Li, C.W. (2006). Evaluating intertwined effects in e-learning programs: A novel hybrid MCDM model based on factor analysis and DEMATEL. Expert Systems with Applications, published on line. Available from:http://www. sciencedirect.com/science/journal/09574174.
20-Zadeh, L. A. (1965). Fuzzy sets. Information and Control, 8, 338–353.
