Ranking the financial performance of Tuka Foolad companies based on organizational DNA behavior using the ELECTRE technique

Subject Areas : Behavioral Studies in Management

Alireza  Shirvani ¹ (Associate Professor, Department of Public management, Dehghan Branch, Islamic Azad University, Dehghan, Iran)
sara  etemadi ² (Ph.D. student, Department of Public management, Dehghan branch, Islamic Azad University, Dehghan, Iran)
Zahra  Alipour Darvish ³ (Associate Professor, Department of Human Resource Management, Tehran North Branch, Islamic Azad University, Tehran, Iran)

Received: 2023-11-09 Accepted : 2023-12-11 Published : 2023-12-22

Keywords: Rail transport, Organizational DNA, ELECTRE I, Financial accounting indicators, Toka Steel Group,

Abstract :

In recent years, many efforts have been made to guide investors in the field of rail transportation. Comparing the performance of Toka Steel companies using financial accounting indicators shows that the companies are not ranked higher in all indicators. Financial indicators show an overview of the efficiency of the capital used by these companies.The purpose of this research is to determine the best company in Toka Foulad companies. For this purpose, in a studied period in 1400, index calculations were done using the companies' financial documents. 289 questionnaires were distributed to determine the dominant DNA of the companies. The two indicators of fixed asset turnover and return of investment return rate to assets have the greatest impact on the ranking of companies. The ELECTERI method determined that companies that own locomotives and are engaged in maintenance activities have a higher rating than companies that own wagons. By using organizational DNA behavior and determining dominant DNA (meaningful DNA), the internal performance of top companies was investigated. The final result showed that the efficiency of investment in the discussed companies in the rail transportation system is based on locomotive ownership, repairs and wagon ownership.