ارزیابی عملکرد شرکت‌های بیمه خصوصی پذیرفته‌شده در بورس اوراق بهادار تهران: رویکرد تصمیم‌گیری چندمعیاره
محورهای موضوعی : مدیریت صنعتی
لیلا آریامنش
1
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سیروس شریفی
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لیلی نیاکان
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1 - گروه مدیریت کسب و کار (مالی)، دانشکده مدیریت، دانشگاه خوارزمی، تهران، ایران
2 - دانشکده مدیریت، دانشگاه خوارزمی، تهران، ایران
3 - پژوهشکده بیمه
کلید واژه: : ارزیابی عملکرد, آنتروپی شانون, تاپسیس, تصمیم‌گیری چندمعیاره, صنعت بیمه,
چکیده مقاله :
چکیده
هدف این پژوهش ارزیابی عملکرد و تعیین جایگاه شرکت‌های بیمه خصوصی پذیرفته‌شده در بورس اوراق بهادار تهران با استفاده از تحلیل شاخص‌های مالی و عملیاتی مرتبط و از روش تکنیک‌های تصمیم‌گیری چندمعیاره است. درمجموع ۱۶ شرکت و ۸ شاخص در بازه زمانی بین سال‌های ۱۳۹۷ تا ۱۴۰۰ مورد بررسی قرار گرفتند. داده‌ها با استفاده از اکسل پردازش شدند و نتایج به ترتیب سال و به قرار ماتریس تصمیم، ماتریس بی مقیاس شده، ماتریس موزون و رتبه‌بندی بررسی شدند. این ارزیابی عملکرد با استفاده از دو روش تصمیم‌گیری چندمعیاره تاپسیس و آنتروپی شانون صورت پذیرفت. یافته‌های پژوهش حاکی از آن است که از بین ۱۶ شرکت بیمه پذیرفته‌شده در بورس اوراق بهادار در بازه‌ی زمانی موردمطالعه، بیمه پاسارگاد، آسیا و کوثر به ترتیب بالاترین رتبه را از نظر عملکرد مالی با توجه به عوامل مورد مطالعه کسب کرده‌اند. با توجه به تمام شاخص های ارزیابی شده در این مطالعه، شرکت‌هایی که در شاخص‌هایی همچون سهم از بازار حق‌بیمه تولیدی، بازده سرمایه‌گذاری و سودآوری امتیاز بالاتری دارند، از عملکرد بهتری میان سایر شرکت‌های بیمه برخوردارند. این مطالعه ممکن است مورد توجه سهامداران و سرمایه گذاران برای تصمیم گیری آگاهانه، افزایش شفافیت و بهبود عملکرد نسبت به رقبا قرار گیرد. علاوه بر این، دوره شروع مطالعه همزمان با تشدید تحریم های اقتصادی ایران در سال 2018 است که نقطه عطف اقتصادی و سیاسی قابل توجهی را در کشور رقم زد.
This study aims to evaluate the performance of private insurance companies listed on the Tehran Stock Exchange through analyzing relevant financial and operational indicators. The data, extracted from Central Insurance (centinsur.ir) and the Stock Exchange Organization websites (tsetmc.com). A total of 16 companies and 8 indicators were examined between 2018 and 2021. The data were processed using Excel and ranking using two multi-criteria decision-making methods: TOPSIS and Shannon entropy. The study indicates that among the 16 insurance companies listed on the stock exchange during the study period, Pasargad Insurance, Asia Insurance, and Kosar Insurance achieved the highest rankings in terms of financial performance based on the factors examined. The conclusion drawn is that companies with higher scores in indicators such as market share of premium production, investment return, and profitability demonstrate better performance compared to other insurance companies, based on all the evaluation indices considered. This study might be of interest to stakeholders and investors to make informed decisions, enhancing transparency and improving performance relative to competitors. Additionally, the starting period of the study coincides with the intensification of Iran’s economic sanctions in 2018, which marked a significant economic and political turning point in the country.
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