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Information Journal Paper

Title

Evaluate the Performance of the Steel Industry by Combining Disaggregated Activity Based on Costing and Aggregated Information with Networking Data Envelopment Analysis

Pages

  15-28

Abstract

steel industry is one of the most important industries in the country and its growth indicates the development of part of the economy, and given the volume of production and high costs of its activities, it is necessary to design appropriate strategies to increase performance and reduce costs. Accordingly, the present study aims to provide a performance appraisal model in the steel industry by combining cost-based models based on activity and Networking data envelopment analysis. For this purpose, financial and non-financial information of a number of subsidiary units of Hormozgan Steel Company were examined. They were used as input indicators of the NDEA model to evaluate performance. The results showed that activity-based costing (ABC) is more accurate than traditional costing and the outputs of this model can be used as inputs to the network data envelopment analysis model to evaluate the performance of units. The use of these two models also provides appropriate information for planning to reduce costs and increase efficiency.

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  • Cite

    APA: Copy

    Trezazadeh, Tahereh, RANJBAR, MOHAMMAD HOSSEIN, SHAFIEE, MORTEZA, & Ahmadi, Faegh. (2021). Evaluate the Performance of the Steel Industry by Combining Disaggregated Activity Based on Costing and Aggregated Information with Networking Data Envelopment Analysis. MANAGEMENT ACCOUNTING, 14(50 ), 15-28. SID. https://sid.ir/paper/952077/en

    Vancouver: Copy

    Trezazadeh Tahereh, RANJBAR MOHAMMAD HOSSEIN, SHAFIEE MORTEZA, Ahmadi Faegh. Evaluate the Performance of the Steel Industry by Combining Disaggregated Activity Based on Costing and Aggregated Information with Networking Data Envelopment Analysis. MANAGEMENT ACCOUNTING[Internet]. 2021;14(50 ):15-28. Available from: https://sid.ir/paper/952077/en

    IEEE: Copy

    Tahereh Trezazadeh, MOHAMMAD HOSSEIN RANJBAR, MORTEZA SHAFIEE, and Faegh Ahmadi, “Evaluate the Performance of the Steel Industry by Combining Disaggregated Activity Based on Costing and Aggregated Information with Networking Data Envelopment Analysis,” MANAGEMENT ACCOUNTING, vol. 14, no. 50 , pp. 15–28, 2021, [Online]. Available: https://sid.ir/paper/952077/en

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