بررسی و ارزیابی عملکرد پایدار مبتنی بر روشهای کارت امتیازی متوازن پایدار و تصمیمگیری چند معیاره فازی (مورد مطالعه شرکتهای تولیدی مواد شوینده)
محورهای موضوعی :
مدیریت صنعتی
rahim Dabbagh
1
,
mohamad soltan mahamdi
2
,
Saeid Jafarzadeh Ghoushchi
3
1 - Department of Management and Industries, Urmia University of Technology, Urmia, Iran
2 - Industrial Engineering Department of Industrial Engineering and Management, Urmia University of Technology
3 - Faculty of Industrial Engineering, Urmia University of Technology, Urmia, Iran
تاریخ دریافت : 1400/08/26
تاریخ پذیرش : 1401/02/02
تاریخ انتشار : 1401/04/21
کلید واژه:
کارت امتیازی متوازن پایدار,
دنپ فازی,
مولتی مورای فازی نظریه فازی,
چکیده مقاله :
مدیران ارشد سازمانها همواره در جستجوی راهحلی برای حصول اطمینان از انتخاب و اجرای استراتژیهای مناسبتر هستند که در این میان روش ارزیابی متوازن پایدار (SBSC) یک چارچوب سنجش عملکرد فراگیری است که با مجموعهای از مقیاسهای مالی و غیرمالی، نگاهی جامع با ابعادی کامل مانند زیست محیطی و مسئولیتپذیری اجتماعی به عملکرد میاندازد. هدف با استفاده از مدلهای تلفیقی جهت شناسایی شاخصهای کلیدی تاثیرگذار و تاثیرپذیر عملکردی برای ارزیابی صنعت مواد شوینده در چارچوب کارت امتیازی متوازن پایدار با لحاظ مجموعهای متنوع از شاخصها و تعیین وابستگیهای بین آنها، توسط گروهی از تصمیمگیرندگان میباشد. بررسی و تحلیل دادهها با استفاده از تکنیکهای تلفیقی جهت تعیین درجه ارجحیت مولفه های عملکردی نسبت به یکدیگر، شامل رویکرد جدید کارت امتیازی متوازن پایدار و با توجه به چندطرفه بودن رابطه بین گزینهها و شاخصها از روشهای تصمیمگیری چند معیاره دنپ (DANP) و مولتی مورای فازی استفاده شده است. مزیت این رویکرد توجه به وابستگی متقابل و نسبتاً پیچیده عوامل موثر بر عملکرد می باشد. برای ابعاد و معیارهای اصلی ارزیابی عملکرد پایدار صنعت مورد بررسی مشخص شد، عوامل زیست محیطی و اجتماعی تاثیرگذارترین و عوامل فرایندهای داخلی و اقتصادی تاثیرپذیرترین عوامل اصلی هستند، همچنین معیارهای اقتصادی (239/0)، فرایندهای داخلی (21/0)، اجتماعی (188/0)، رشد یادگیری (183/0)، و محیطی (178/0) به ترتیب اهمیت در راهبردهای این صنعت قرار دارد.
چکیده انگلیسی:
Senior managers of organizations are always looking for a solution to ensure the selection and implementation of more appropriate strategies, among which the Sustainable Balanced Scorecard (SBSC) is a comprehensive performance control with a set of financial sets. And non-financial, it provides a comprehensive view of performance, such as the environment and social responsibility. The aim is to use a combination of models to identify key influential indicators and performance affectivity to evaluate detergents in stable balanced scorecard scores according to a set of indicators and determine the dependencies between them, by a group of decision-makers. Data analysis and analysis using integrated techniques to determine the degree of preference of functional components over each other, including the new approach of stable balanced scorecard and due to the multifaceted relationship between options and indicators of multi-criteria decision-making methods (DANP) are used. The advantage of this approach is the attention to the relatively complex interdependence of factors affecting performance. For the main dimensions and criteria for evaluating the sustainable performance of the studied industry, it was found that environmental and social factors are the most influential and the factors of internal and economic processes are the most influential, as well as economic criteria (0.239), internal processes (0.21), social (0.188), learning growth (0.183), and environmental (0.178) are important in the strategies of this industry, respectively.
منابع و مأخذ:
Abbasi, A., Askarifar, K., Sayyahfar, M. (2019). Presenting a Sustainable Value Chain Model Based on Porter's Framework Development and Balanced Scorecard (Case Study: Premiumbond Company). Journal of Industrial Management Perspective, 9 (1, spring 2019), 141-167.
Akbari, R., Dabbagh, R., & Ghoushchi, S. J. (2020). HSE risk prioritization of molybdenum operation process using extended FMEA approach based on Fuzzy BWM and Z-WASPAS. Journal of Intelligent & Fuzzy Systems,38(4), 5157-5173.
Asgari, H. (2021). The effect of balanced scorecard as a tool of strategic management system on improving sustainable development: Measuring the mediation of organizational performance. Educational Administration Research.
Asadi, R., Shadpour, P., & Hashemi, M. (2017). Selection and Assessment of Outsourcing Service Suppliers in Hospitals by Multi-criteria Decision Making (FAHP-FTOPSIS) and Balanced Scorecard (BSC) Combined Model. International Journal of Hospital Research, 6(4), 49-62.
Dabbagh, R., & Ahmdi, S. (2019). Evaluation of Water and Wastewater Company Performance by Using Balanced Scorecard Model) Case Study: West Azarbayjan Water and Wastewater Company. Journal of Water and Wastewater; Ab va Fazilab (in persian), 30(1), 50-63.
Dabbagh, R., & Yousefi, S. (2019). A hybrid decision-making approach based on FCM and MOORA for occupational health and safety risk analysis. Journal of safety research, 71, 111-123.
Deng, D. Wen، Chen, F. H. & Lin، S. L. (2018). A hybrid multiple criteria decision-making model of sustainability performance evaluation for Taiwanese Certified Public Accountant firms. Journal of Cleaner Production،180، 603-616.
Dinçer, H. & Yüksel, S. (2019). An integrated stochastic fuzzy MCDM approach to the balanced scorecard-based service evaluation. Mathematics and Computers in Simulation،166، 93-112.
Elahi, S., Hassanzadeh Hosseini, S., Dadras, M., Zafari, N. (2014). Constructing a strategy map for manufacturing companies with key indicators of the balanced scorecard (Case study: Mihan company). Industrial Management Journal, 6(1), 1-22.
Eftekhari, A., Jamali, G., Mosleh Shirazi, A. (2022). Axiomatic Design and Sustainable Balanced Scorecard Application for LARG Supply Chain Design in a Hesitant Fuzzy Environment. Industrial Management, 16(58), 43-64.
Figge, F., Hahn, T., Schaltegger, S., & Wagner, M. (2002). The sustainability balanced scorecard–linking sustainability management to business strategy. Business strategy and the Environment,11(5), 269-284.
Fukordi, R., & Mohtat, M. (2018). Definition of the content of the Sustainability Report of the National Iranian Oil Refining and Distribution Company: Application of Balanced Score Card and Gray Dimatel. Industrial Management Journal,9(4), 735-764.
Gharizadeh Beiragh, R.، Alizadeh،, Shafiei Kaleibari, S.، Cavallaro، F., Zolfani، S. H., Bausys, R., & Mardani, A. (2020). An integrated multi-criteria decision-making model for sustainability performance assessment for insurance companies. Sustainability, 12(3), 789.
Hsu، W. Hu، A. H. Chiou، C. Y. & Chen، T. C. (2011). Using the FDM and ANP to construct a sustainability-balanced scorecard for the semiconductor industry. Expert Systems with Applications, 38(10) ، 12891-12899.
Irajpour, A. R., & Hajilo, M. (2016). Identify and Prioritize the Assessment Indicators of Organizational Performance According to Stable Balanced Score Card and MCDM by Using Linguistic Variables. Journal of Development & Evolution Mnagement, 1395(24), 81-94.
Rzaei, M., Dabbagh, R., Baba Zade, R. (2021). Presenting a supply chain model using a mathematical programming method to optimize product distribution plan in the fruit industry. Iranian Journal of Agricultural Economics and Development Research, 52(4), 773-785. doi: 10.22059/ijaedr.2021.310349.668951
Mitchell، Nørreklit، H. Schauß، J. Hirsch، B. & Sohn، M. (2014). Functional fixation and the balanced scorecard. Journal of Accounting & Organizational Change.
Putarungsi، (2020). Development of conceptual framework and indicators for assessment of power development fund in Thailand. Kasetsart Journal of Social Sciences, 41(1) ، 8-14.
Radu، (2012). Empirical study on the indicators of sustainable performance–the sustainability balanced scorecard، effect of strategic organizational change. Amfiteatru Economic Journal, 14(32) ، 451-469.
Shafiee, M., Momeni, M., Kochakzadeh Dezfoli, M. (2018). Sustainable Balance Score Card for Assessment of Management Systems with Focus on DEMATEL-FANP Approach (A Case Study of Gas Companies in Fars). The Journal of Productivity Management, 12(1(44)), 123-156.
Sanjaranipour, N. Atabi, F. Momeni, M. Ghodousi, J. & Lahijanian, A. A. M. (2018). Identification of Effective Components for Increasing the Sustainable Efficiency of Thermal Power Plants (with emphasis on Air Pollution) Using the SBSC Technique. Asian Journal of Wate,، Environment and Pollution, 15(4), 57-68.
Valmohammadi, C., & Foroozeh, N. (2010). Performance measurement using technique of BSC (case study). Journal of Industrial Strategic Management, 7(18):72-87.
Tsai, F. M., Bui, T. D., Tseng, M. L., Wu, K. J., & Chiu, A. S. (2020). A performance assessment approach for integrated solid waste management using a sustainable balanced scorecard approach. Journal of cleaner production, 251, 119740.
Zarei Mahmoudabadi, M. (2021). Balanced and Comprehensive performance evaluation of Public Libraries Using Fuzzy Analytical Hierarchy Process (FAHP) and Balanced Scorecard (BSC)(Case Study: Yazd Province). Journal of Studies in Library and Information Science.
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Abbasi, A., Askarifar, K., Sayyahfar, M. (2019). Presenting a Sustainable Value Chain Model Based on Porter's Framework Development and Balanced Scorecard (Case Study: Premiumbond Company). Journal of Industrial Management Perspective, 9 (1, spring 2019), 141-167.
Akbari, R., Dabbagh, R., & Ghoushchi, S. J. (2020). HSE risk prioritization of molybdenum operation process using extended FMEA approach based on Fuzzy BWM and Z-WASPAS. Journal of Intelligent & Fuzzy Systems,38(4), 5157-5173.
Asgari, H. (2021). The effect of balanced scorecard as a tool of strategic management system on improving sustainable development: Measuring the mediation of organizational performance. Educational Administration Research.
Asadi, R., Shadpour, P., & Hashemi, M. (2017). Selection and Assessment of Outsourcing Service Suppliers in Hospitals by Multi-criteria Decision Making (FAHP-FTOPSIS) and Balanced Scorecard (BSC) Combined Model. International Journal of Hospital Research, 6(4), 49-62.
Dabbagh, R., & Ahmdi, S. (2019). Evaluation of Water and Wastewater Company Performance by Using Balanced Scorecard Model) Case Study: West Azarbayjan Water and Wastewater Company. Journal of Water and Wastewater; Ab va Fazilab (in persian), 30(1), 50-63.
Dabbagh, R., & Yousefi, S. (2019). A hybrid decision-making approach based on FCM and MOORA for occupational health and safety risk analysis. Journal of safety research, 71, 111-123.
Deng, D. Wen، Chen, F. H. & Lin، S. L. (2018). A hybrid multiple criteria decision-making model of sustainability performance evaluation for Taiwanese Certified Public Accountant firms. Journal of Cleaner Production،180، 603-616.
Dinçer, H. & Yüksel, S. (2019). An integrated stochastic fuzzy MCDM approach to the balanced scorecard-based service evaluation. Mathematics and Computers in Simulation،166، 93-112.
Elahi, S., Hassanzadeh Hosseini, S., Dadras, M., Zafari, N. (2014). Constructing a strategy map for manufacturing companies with key indicators of the balanced scorecard (Case study: Mihan company). Industrial Management Journal, 6(1), 1-22.
Eftekhari, A., Jamali, G., Mosleh Shirazi, A. (2022). Axiomatic Design and Sustainable Balanced Scorecard Application for LARG Supply Chain Design in a Hesitant Fuzzy Environment. Industrial Management, 16(58), 43-64.
Figge, F., Hahn, T., Schaltegger, S., & Wagner, M. (2002). The sustainability balanced scorecard–linking sustainability management to business strategy. Business strategy and the Environment,11(5), 269-284.
Fukordi, R., & Mohtat, M. (2018). Definition of the content of the Sustainability Report of the National Iranian Oil Refining and Distribution Company: Application of Balanced Score Card and Gray Dimatel. Industrial Management Journal,9(4), 735-764.
Gharizadeh Beiragh, R.، Alizadeh،, Shafiei Kaleibari, S.، Cavallaro، F., Zolfani، S. H., Bausys, R., & Mardani, A. (2020). An integrated multi-criteria decision-making model for sustainability performance assessment for insurance companies. Sustainability, 12(3), 789.
Hsu، W. Hu، A. H. Chiou، C. Y. & Chen، T. C. (2011). Using the FDM and ANP to construct a sustainability-balanced scorecard for the semiconductor industry. Expert Systems with Applications, 38(10) ، 12891-12899.
Irajpour, A. R., & Hajilo, M. (2016). Identify and Prioritize the Assessment Indicators of Organizational Performance According to Stable Balanced Score Card and MCDM by Using Linguistic Variables. Journal of Development & Evolution Mnagement, 1395(24), 81-94.
Rzaei, M., Dabbagh, R., Baba Zade, R. (2021). Presenting a supply chain model using a mathematical programming method to optimize product distribution plan in the fruit industry. Iranian Journal of Agricultural Economics and Development Research, 52(4), 773-785. doi: 10.22059/ijaedr.2021.310349.668951
Mitchell، Nørreklit، H. Schauß، J. Hirsch، B. & Sohn، M. (2014). Functional fixation and the balanced scorecard. Journal of Accounting & Organizational Change.
Putarungsi، (2020). Development of conceptual framework and indicators for assessment of power development fund in Thailand. Kasetsart Journal of Social Sciences, 41(1) ، 8-14.
Radu، (2012). Empirical study on the indicators of sustainable performance–the sustainability balanced scorecard، effect of strategic organizational change. Amfiteatru Economic Journal, 14(32) ، 451-469.
Shafiee, M., Momeni, M., Kochakzadeh Dezfoli, M. (2018). Sustainable Balance Score Card for Assessment of Management Systems with Focus on DEMATEL-FANP Approach (A Case Study of Gas Companies in Fars). The Journal of Productivity Management, 12(1(44)), 123-156.
Sanjaranipour, N. Atabi, F. Momeni, M. Ghodousi, J. & Lahijanian, A. A. M. (2018). Identification of Effective Components for Increasing the Sustainable Efficiency of Thermal Power Plants (with emphasis on Air Pollution) Using the SBSC Technique. Asian Journal of Wate,، Environment and Pollution, 15(4), 57-68.
Valmohammadi, C., & Foroozeh, N. (2010). Performance measurement using technique of BSC (case study). Journal of Industrial Strategic Management, 7(18):72-87.
Tsai, F. M., Bui, T. D., Tseng, M. L., Wu, K. J., & Chiu, A. S. (2020). A performance assessment approach for integrated solid waste management using a sustainable balanced scorecard approach. Journal of cleaner production, 251, 119740.
Zarei Mahmoudabadi, M. (2021). Balanced and Comprehensive performance evaluation of Public Libraries Using Fuzzy Analytical Hierarchy Process (FAHP) and Balanced Scorecard (BSC)(Case Study: Yazd Province). Journal of Studies in Library and Information Science.