Performance Evaluation of Different Districts of the Shiraz City Municipality Using DEA based on financial indicators
Subject Areas : • Other research topics related to emerging technologies in accounting, auditing and financeJavad Gerami 1 , Majid Sajjadi 2
1 - Financial and economic assistant, Shiraz Municipality, Shiraz, Iran
2 - Department of Accounting, Shiraz Municipality, Shiraz, Iran.
Keywords: Data Envelopment Analysis, Efficiency, Ranking, Municipality,
Abstract :
Objectives: The purpose of this research is to evaluate and rank the performance of various districts within the Shiraz municipality based on different financial criteria. Therefore, we evaluated the performance of 11 districts of Shiraz municipality in the second half of 2022. Design/methodology/approach: Efficiency values were obtained for the areas using different technologies, and a suitable model was provided for the ineffective areas. The evaluation of the districts was based on input variables such as the number of employees, the area (in square meters) of the district building, and deferred income, as well as output variables including sold bonds, tax income, service income, and construction income. Input and output values were determined by consulting the informatics department of each district. Results: Based on the results, optimal performance recommendations can be made to senior managers of the municipality. Innovation: The current research is focused on evaluating financial aspect of performance in various districts of Shiraz Municipality. The goal is to find a suitable model for ranking these areas. This research can provide researchers and managers with an innovative perspective that can be applied in both theory and practice.
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