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

Document Type : Original Article

Authors

1 Department of Accounting and Finance, Faculty of Management and Accounting, College of Farabi, Tehran University, Qom, Iran

2 Department of Accounting and Finance, Faculty of management and accounting, College of Farabi, University of Tehran , Qom, Iran

3 Graduated from the Faculty of Industrial Engineering, University of Tehran, Iran

Abstract

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.

Keywords

References

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