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شناسایی و رتبه بندی شاخصهای عملکرد کارت امتیازی متوازن (مطالعه موردی: شرکت ملی گاز ایران) | ||
| پژوهش های تجربی حسابداری | ||
| مقاله 1، دوره 3، شماره 4 - شماره پیاپی 10، دی 1392، صفحه 129-146 اصل مقاله (2.46 M) | ||
| شناسه دیجیتال (DOI): 10.22051/jera.2014.595 | ||
| نویسندگان | ||
| محمد نظری پور* 1؛ محسن پارسایی2 | ||
| 1دانشگاه کردستان | ||
| 2دانشگاه آزاد اسلامی واحد همدان | ||
| چکیده | ||
| موضوع و هدف مقاله: از جمله دغدغه های اصلی هر سازمانی، تعیین شاخصهای ارزیابی متوازن عملکرد می باشد. یکی از ابزارهای موثر در این زمینه، رویکرد کارت امتیازی متوازن می باشد. در این پژوهش تلاش شده است تا شاخصهای ارزیابی متوازن عملکرد در شرکت ملی گاز ایران شناسایی و رتبه بندی شوند. روش پژوهش: پژوهش حاضر از نظر هدف، کاربردی و از نظر نحوه گردآوری داده‌ها، توصیفی/پیمایشی است؛ لذا با مرور ادبیات موضوع، نقشه ی استراتژیک شرکت ملی گاز ایران و بهره گیری از نظر خبرگان و کارشناسان، با استفاده از تکنیک دلفی، در نهایت تعداد 27 متغیر بعنوان شاخصهای ارزیابی متوازن عملکرد، شناسایی شدند. یافته های پژوهش: با استفاده از تجزیه و تحلیل آماری و بکارگیری آزمون علامت، اصلی-ترین شاخصها که شامل 24 مورد بودند از میان این 27 شاخص اولیه استخراج شدند. سپس با استفاده از آزمون آماری فریدمن 24 شاخص اصلی شناسایی شده رتبه بندی شدند. توانایی عملیاتی نمودن نقشه ی استراتژیک رمز اصلی موفقیت و تداوم فعالیت هر شرکتی بحساب می آید. نتایج پژوهش نشان می دهد با استفاده از رویکرد کارت امتیازی متوازن می توان بخشهای مهم نقشه ی استراتژیک شرکت ملی گاز ایران را بدرستی و به موقع شناسایی، رتبه بندی و عملیاتی نمود. نتیجه گیری: استفاده از رویکرد کارت امتیازی متوازن در فرایند ارزیابی عملکرد می تواند باعث صرفه جوئی در وقت و منابع شرکت ملی گاز ایران و درنتیجه زمینه ساز کسب مزیت رقابتی آن در بازارهای رقابتی امروزی گردد. | ||
| کلیدواژه‌ها | ||
| شاخصهای ارزیابی عملکرد؛ نقشه‌ی استراتژیک؛ کارت امتیازی متوازن و شرکت ملی گاز ایران | ||
| عنوان مقاله [English] | ||
| Identifying and Ranking the Balanced Scorecard Performance Indicators (Case Study: National Iranian Gas Company) | ||
| نویسندگان [English] | ||
| Mohammad Nazaripour1؛ Mohsen Parsaee2 | ||
| چکیده [English] | ||
| Aim: Among the main concern for any organization is identifying the balanced performance measurement indicators. One of the most effective tools in this regard is the balanced scorecard approach. In this research, it has been attempted to identify and rank the balanced performance measurement indicators in National Iranian Gas Company. Method: In the light of aim, this research is among the applied research and with respect to the method of data collection it is the descriptive/survey research. Therefore, with reviewing the related literature, national Iranian gas company’s strategic map and using experts’ opinions as well as using the Delphi technique, 27 variables were finally identified as the balanced performance measurement indicators. Findings: using the statistical analysis as well as sign test, the main indicators that were 24 variables among 27 initial indicators were selected. Finally, through using Friedman test, these 24 indicators were ranked. The ability of operationalizing the strategic map is considered a key factor in success and going concern of each company. The research findings showed that using the balanced scorecard approach can identify, rank and operationalize the important parts of national Iranian gas company’s strategic map correctly and timely. Conclusion: using the balanced scorecard in the process of performance measurement can lead to savings in time and resources as well as to gain competitive advantage for national Iranian gas company. | ||
| کلیدواژه‌ها [English] | ||
| Performance Measurement Indicators, Strategic Map, Balanced Scorecard and National Iranian Gas Company | ||
| مراجع | ||
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