List of Articles Performance Measures

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  1 - Contingent Performance Assessment Measures Design Based on Futurology: A Theoretical Approach
  ali akbar nonahal nahr fereydoon rahnama roodposhti
  In the recent competitive Business environments, the role of management accounting as a useful means for managers are important and vital. Management accounting can be used to improve the decision making process to create added values. The role of management accounting More

  In the recent competitive Business environments, the role of management accounting as a useful means for managers are important and vital. Management accounting can be used to improve the decision making process to create added values. The role of management accounting is the measurement & providing useful information (financial & nonfinancial) to manage and to motivate create the values to achieve the strategic objectives (Rahnamay, 1387a; 38). Performance measurement and making strategic decisions to keep permanence, continuing operations, and continuous improvement are important issues in strategic cost management. Frequent changes in business environment and its extreme effects on all aspects of businesses, causes to, management accounting as arm of managers in this environment, changes continually and demonstrates its roles as new paradigm in evolution of accounting knowledge. In this paper, first we investigate the role of management accounting in assessing an organization performance, and affecting context and contingent context elements including external uncertainties, organization strategy, technologies, organization structures and size of businesses, then introduce the innovations in performance measures in new business based on futurology approach. We concluded that to designing and implementing the perfect and appropriate performance measures, we should consider the contingent and contextual elements and futurology. Manuscript profile
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  2 - A Comprehensive Performance Evaluation of the Customs Department Using the Balanced Scorecard (Case Study: West Azerbaijan, Kermanshah and Kurdistan Provinces)
  Mohammad Nazaripour
  The current paper aimed at utilizing the Balanced Scorecard (BSC) framework in evaluating the Customs Department in West Azerbaijan, Kermanshah and Kurdistan provinces of Iran. The BSC evaluates organization in terms of financial performance, customer satisfaction, inte More

  The current paper aimed at utilizing the Balanced Scorecard (BSC) framework in evaluating the Customs Department in West Azerbaijan, Kermanshah and Kurdistan provinces of Iran. The BSC evaluates organization in terms of financial performance, customer satisfaction, internal process, and growth and organization learning. Financial performance was measured by examining revenues, expenditures, and the ratio of customs revenues to total local revenues for the period (2007-2011). Regarding the customer perspective, a random sample of (384) customers of clearance customs was selected. The customers were asked to fill out a survey that measured their level of satisfaction about the Customs Department in regards to providing services and procedures. In addition, a random sample consisted of (280) of the employees of Customs Department in these provinces was chosen to fill out the survey regarding their assessment of the internal process and growth and organization learning perspectives of the BSC. The findings reported that the financial performance of Customs Department was negative for the whole study period (2007-2011) in terms of the number of Rials collected, revenues minus expenditures, and customs revenues as a share of total local revenues. Clearance customs customers reported a suitable satisfaction level toward the customs services and procedures. Analysis showed that customs employees had a suitable level of satisfaction toward both internal process and growth and organization learning of the BSC’s dimensions. The analysis revealed that West Azerbaijan province was better than Kermanshah and Kurdistan provinces in all perspectives of BSC.  Manuscript profile
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  3 - Combining data envelopment analysis and multi-objective model for the efficient facility location–allocation decision
  Jae-Dong Hong Ki‑Young Jeong
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  4 - AN M/G/1 QUEUE WITH REGULAR AND OPTIONAL PHASE VACATION AND WITH STATE DEPENDENT ARRIVAL RATE
  Rathinasabapathy Kalyanaraman Shanthi R
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  5 - A SINGLE SERVER BERNOULLI VACATION QUEUE WITH TWO TYPE OF SERVICES AND WITH RESTRICTED ADMISSIBILITY
  R. Kalyanaraman V. Suvitha
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