Studding of Efficiency and Sensitivity Analysis Operation Techniques of Management Accounting In Improvement of Performance of Companies by Data Envelopment Analysis Models (Case Study: Pharmacy Companies Accepted In Tehran Stock Exchange)
Subject Areas : Management Accountingمحمود معین الدین 1 , علی مروتی شریف آبادی 2 , علی فاضل یزدی 3 , محمد حسین طحاری مهرجردی 4
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Keywords: Operation techniques of manage, Data envelopment
, 
, analysis, Fuzzy hierarchy analysis, Performance criterions,
Abstract :
The subject of globalization and increasing of commercial intricates accompaniedby outstanding development in technology result in developing of methods andtechniques of management accounting, and so today with due attention to growth andincreasing importance of organizations and companies in communiting, has been highlyregarded to evaluate their performance. The present study with purpose of consideringof efficiency of operations techniques of management accounting estimate performanceof companies with due attention to analysing of sensitivity in data envelopment analysismodels. The present study is in one period of time from application and time. Strategyapplied is based on analysis of mathematical model and with using of data envelopmentanalysis models. Data was gathered using two method the questionnaire anddocumentation. The place domain of study is pharmacy companies accepted in tehranstock exchange. And time domain of it is in 1390 year.. Designing and implementingappropriate models of data envelopment analysis, efficiency of pharmacy companiesaccepted in Tehran stock exchange was determined. In this model with variable returnsto 53 percent of companies, have performance full. Analysis of sensitivity of inputsshowed that between inputs, costing techniques, budgeting, and decision for investmenton efficiency has been useful very much. Consequently companies must have moreattention to using of these techniques. Analysis of sensitivity of outputs showed thatboth outputs of model, efficiency rate of investment and value-added of economic aremore important in performance of pharmacy companies so attention to these criterionsin estimating of performance is very important.
