ارزیابی جامع عملکرد گمرک با استفاده از کارت امتیازی متوازن (مطالعه موردی: استانهای آذربایجان غربی، کرمانشاه و کردستان)
محورهای موضوعی : مدیریت صنعتی
1 - Assistant Professor in Accounting, University of Kurdistan
کلید واژه: ارزیابی عملکرد, Performance Evaluation, کارت امتیازی متوازن, Kermanshah, کرمانشاه, Balanced Scorecard, کردستان, Performance Measures, شاخصهای عملکرد, گمرکات استانهای آذربایجان غربی, Customs in West Azerbaijan, Kurdistan Provinces and Iran,
چکیده مقاله :
هدف پژوهش حاضر ارزیابی عملکرد گمرکات استانهای آذربایجان غربی، کرمانشاه و کردستان با استفاده از چارچوب BSC می باشد. در روش BSC عملکرد یک سازمان بر اساس چهار جنبه مالی، رضایتمندی مشتریان، فرآیند داخلی و رشد و یادگیری مورد ارزیابی قرار می گیرد. در این پژوهش جنبه مالی با استفاده از متغیرهایی همچون درآمد، اعتبارات/مخارج و نسبت درآمد گمرکی به کل درآمدهای استانی در هر یک از استانها برای سالهای 1390-1386 مورد ارزیابی قرار گرفت. برای ارزیابی جنبه مشتری 384 نفر از مشتریان با استفاده از فرمول کوکران به صورت تصادفی انتخاب و پرسشنامه طراحی شده در زمینه رضایتمندی از خدمات ارائه شده بین آنان توزیع گردید. به علاوه 280 نفر از کارکنان گمرکات استانهای مورد مطالعه با استفاده از فرمول کوکران به صورت تصادفی انتخاب و پرسشنامه طراحی شده در زمینه میزان رضایتمندی آنان از جنبه های فرآیندهای داخلی و رشد و یادگیری بین آنان توزیع گردید. یافته های پژوهش نشان داد که جنبه مالی (درآمدهای گمرکی منهای اعتبارات/ هزینه) در طی سالهای 1390-1386 منفی و سهم درآمدهای گمرکی از کل درآمدهای استانی در هر یک از استانهای مورد مطالعه بسیار ناچیز است. اما میزان رضایتمندی مشتریان از خدمات ارائه شده و همچنین میزان رضایتمندی کارکنان در جنبه های فرآیندهای داخلی و رشد و یادگیری در وضعیت مناسبی قرار ندارد. همچنین طبق یافته های پژوهش مشخص گردید که در هر چهار جنبه BSC، استان آذربایجان غربی در مقایسه با استانهای کرمانشاه و کردستان از وضعیت مناسبتری برخوردار است.
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.
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