CIVILICA We Respect the Science
(ناشر تخصصی کنفرانسهای کشور / شماره مجوز انتشارات از وزارت فرهنگ و ارشاد اسلامی: ۸۹۷۱)

Performance evaluation accounting with inputs non-discretionary factors in an integrated BSC-DEA methodology

عنوان مقاله: Performance evaluation accounting with inputs non-discretionary factors in an integrated BSC-DEA methodology
شناسه ملی مقاله: JR_BDCV-3-3_005
منتشر شده در در سال 1402
مشخصات نویسندگان مقاله:

Seyed Najafi - Department of Industrial Engineering, Science and Research Branch, Islamic Azad University, Tehran, Iran.
Mir Aryanezhad - Department of Industrial Engineering, Iran University of Science & Technology, Tehran, Iran.
Farhad Hosseinzadeh Lotfi - Department of Mathematics, Science and Research Branch, Islamic Azad University, Tehran, Iran.
Seyyed Ebnerasoul - Department of Industrial Engineering, Malek Ashtar University, Lavizan, Tehran, Iran.

خلاصه مقاله:
Measuring the performance of a production system has been an important task in management for control, planning, etc. The Balanced Scorecard (BSC) allows us to do just that. BSC is widely used in government and industry because of the clear representation of the relationship and logic between the Key Performance Indicators (KPIs) of ۴ perspectives-financial, customer, internal process, and learning and growth. Conversely, traditional studies in Data Envelopment Analysis (DEA) view systems as a whole when measuring efficiency, ignoring the operation of individual processes within a system. We present and demonstrate a multi-criteria approach for evaluating every project in different stages. Our approach integrates the BSC and DEA and develops an extended DEA model. The input and output measures for the integrated DEA-BSC model are grouped in “cards,” which are associated with "BSC". With efficiency decomposition, the process that causes the inefficient operation of the system can be identified for future improvement. Finally, we illustrate the proposed approach with a case study involving six banking branches.

کلمات کلیدی:
Measuring performance, Data Envelopment Analysis, Balanced Scorecard, System improvement

صفحه اختصاصی مقاله و دریافت فایل کامل: https://civilica.com/doc/1907590/