طراحی سیستم پشتیبان تصمیم ارزیابی عملکرد در شرکتهای هلدینگ با رویکرد سهامداری

نوع مقاله: مقاله پژوهشی

نویسندگان

1 گروه حسابداری و مدیریت مالی، دانشکده مدیریت و حسابداری، پردیس فارابی دانشگاه تهران، قم، ایران

2 دانش‌آموخته کارشناسی ارشد، دانشکده مهندسی صنایع، دانشگاه تهران، ایران

چکیده

شرکت‌های هلدینگ از ساختارهای سازمانی متعارف در بسیاری از کشورها هستند. این شرکت‌ها از بازیگران اصلی اقتصاد به‌شمار می‌روند. این شرکت‌ها برای دست‌یابی به کارایی و اثربخشی و نیل به اهداف تعیین شده و نیز دستیابی به حداکثر ارزش و اثرگذاری بر اقتصاد کشور، نیازمند پایش و نظارت مستمر بر واحدهای تابعه خود هستند تا در صورت لزوم اقدامات اصلاحی را انجام دهند و بتوانند در محیط رقابتی به فعالیت خود ادامه دهند. حال یکی از مهم‌ترین چالش‌های پیش روی این شرکت‌ها برای تحقق این امر، عدم وجود یک سیستم جامع، به‌روز و مکانیزه برای ارزیابی واحدهای تابعه در این شرکت‌ها است. شاخص‌های موجود برای ارزیابی نیز بسیار فراگیر بوده و در نظر گرفتن تمامی این شاخص‌ها برای ارزیابی بسیار دشوار است. در این تحقیق روش کار بدین صورت است که ابتدا با مرور ادبیات و استفاده از نظرات خبرگان و بر اساس مدل کارت امتیازی متوازن، شاخص‌های ارزیابی و رتبه‌بندی شرکت‌های تابعه هلدینگ‌های چندرشته‌ای را شناسایی کرده و سپس با بکارگیری تکنیک دیمتل و استفاده از روش فرآیند تحلیل شبکه(ANP) به اولویت‌بندی این شاخص‌های پرداخته شده است. در نهایت مدلی را پیشنهاد داده که می‌تواند به منظور ارزیابی عملکرد و رتبه‌بندی واحدهای تابعه شرکت‌های هلدینگ مورد استفاده قرار گیرد. مدل پیشنهادی مدلی جامع بوده اما در عین حال امکان گسترش مدل و طراحی نرم افزار برای ساده‌سازی اجرای آن نیز وجود دارد.

کلیدواژه‌ها


عنوان مقاله [English]

Designing a Decision Support System for Ranking the Subsidiaries in Multi-disciplined Holding Companies

نویسندگان [English]

  • Mohammadreza Mehrabanpour 1
  • Mohammad Ebrahim Raei Ezabadi 1
  • Rozbeh Akhlaghi FeyzAsar 2
1 Department of Accounting and Finance, Faculty of Management and Accounting, College of Farabi, Tehran University, Qom, Iran
2 Graduated from the Faculty of Industrial Engineering, University of Tehran, Iran
چکیده [English]

In this research is tried to design a Decision Support System for ranking the subsidiaries in Multi-disciplined holding companies. Holding companies are one of the most common organizational structures in many economies. These companies need continuous monitoring on their subsidiaries to meet their objectives, and achieve efficiency, effectiveness, and maximum value. In this regard, designing a Decision Support System for ranking the subsidiaries is considered as a solution to accomplish these goals. Toward designing this decision support system, it is important to identify the indicators, determine their relationships and prioritize them. In this research, the effective indicators of ranking the subsidiaries in holding companies were extracted based on the Balanced Scorecard (BSC) through the literature review and gathering expert opinion. Then, the interrelations among the indicators were identified using the DEMATEL technique. Finally, these indicators were prioritized based on Analytical Network Process (ANP). The findings provide background for designing the decision support system in holding companies.

کلیدواژه‌ها [English]

  • holding Company
  • Balanced Scorcard Card (BSC)
  • DEMATEL
  • Analytical Network Process (ANP)
  • Decision Support System (DSS)
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