Identifying and Ranking Indicators Affecting the Evaluation of Financial Performance in Private Banks using the Fuzzy AHP Method
محورهای موضوعی : Fuzzy Optimization and Modeling JournalZahra Fazeli 1 , Farzaneh Bikzadeh Abbasi 2 , Soheila Sardar 3
1 - Department of Industrial Management, North Tehran Branch, Islamic Azad University, Tehran, Iran
2 - Department of Business Management, South Tehran Branch, Islamic Azad University, Tehran, Iran
3 - Department of Industrial Management, North Tehran Branch, Islamic Azad University, Tehran, Iran
کلید واژه: Fuzzy AHP, Financial Performance, Banks, financial indicators,
چکیده مقاله :
In the bank-oriented country of Iran, banks hold a crucial role as the primary financial markets. They provide vital support to businesses and offer financial assistance to other institutions. To ensure efficiency and achieve their goals, it is important to Continuous evaluate the financial performance of these banks. This research aims to identify and rank the indicators that are effective in evaluating the financial performance of private banks, using the fuzzy AHP method. This research has been conducted with a mixed approach, which is applied in terms of purpose and descriptive Survey in nature and has been conducted with a mixed approach. The statistical population for this study consists of managers and assistants from private banks, selected using the snowball method. The qualitative part of the research employed the grounded theory approach developed by Strauss and Corbin to identify relevant indicators, while the quantitative part involved ranking these indicators using the fuzzy AHP approach. The results indicate that eight indicators, including capital structure, management efficiency, asset management, operating profit, liquidity, cost, profitability, and income, significantly influence the evaluation of financial performance. This study provides valuable insights to private bank managers, assisting them in identifying important indicators for evaluating their bank's financial performance and improving efficiency accordingly.