PERFORMANCE EVALUATION ACCOUNTING WITH INPUTS NON-DISCRETIONARY FACTORS IN AN INTEGRATED BSC-DEA METHODOLOGY

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NAJAFI E.; ARYANEJAD M.B.; HOSSEINZADEH LOTFI F.; EBNERASOUL A.

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Journal Paper

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Journal: Journal of Management Future Research Year:2009 | Volume:20 | Issue:82 Page(s): 12-27

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Title

PERFORMANCE EVALUATION ACCOUNTING WITH INPUTS NON-DISCRETIONARY FACTORS IN AN INTEGRATED BSC-DEA METHODOLOGY

Author(s)

NAJAFI E. | ARYANEJAD M.B. | HOSSEINZADEH LOTFI F. | EBNERASOUL A. | Issue Writer Certificate

Keywords

DATA ENVELOPMENT ANALYSIS

BALANCED SCORECARD

Abstract

Measuring the performance of a production system has been an important task in management for purposes of control, planning, etc. The BALANCED SCORECARD 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 (KPI) of 4 perspectives - financial, customer, internal process, and learning and growth. in the other hand, Traditional studies in DATA ENVELOPMENT ANALYSIS (DEA) view systems as a whole when measuring the efficiency, ignoring the operation of individual processes within a system. We present and demonstrate a multi-criteria approach for evaluating every projects in different stages. Our approach integrates the BALANCED SCORECARD (BSC) and DATA ENVELOPMENT ANALYSIS (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 "B S C ". With efficiency decomposition, the process which 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.

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APA: Copy

NAJAFI, E., ARYANEJAD, M.B., HOSSEINZADEH LOTFI, F., & EBNERASOUL, A.. (2009). PERFORMANCE EVALUATION ACCOUNTING WITH INPUTS NON-DISCRETIONARY FACTORS IN AN INTEGRATED BSC-DEA METHODOLOGY. JOURNAL OF MANAGEMENT FUTURES RESEARCH(JOURNAL OF MANAGEMENT RESEARCH), 20(82), 12-27. SID. https://sid.ir/paper/585835/en

Vancouver: Copy

NAJAFI E., ARYANEJAD M.B., HOSSEINZADEH LOTFI F., EBNERASOUL A.. PERFORMANCE EVALUATION ACCOUNTING WITH INPUTS NON-DISCRETIONARY FACTORS IN AN INTEGRATED BSC-DEA METHODOLOGY. JOURNAL OF MANAGEMENT FUTURES RESEARCH(JOURNAL OF MANAGEMENT RESEARCH)[Internet]. 2009;20(82):12-27. Available from: https://sid.ir/paper/585835/en

IEEE: Copy

E. NAJAFI, M.B. ARYANEJAD, F. HOSSEINZADEH LOTFI, and A. EBNERASOUL, “PERFORMANCE EVALUATION ACCOUNTING WITH INPUTS NON-DISCRETIONARY FACTORS IN AN INTEGRATED BSC-DEA METHODOLOGY,” JOURNAL OF MANAGEMENT FUTURES RESEARCH(JOURNAL OF MANAGEMENT RESEARCH), vol. 20, no. 82, pp. 12–27, 2009, [Online]. Available: https://sid.ir/paper/585835/en

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