مدل پویای بودجه‌‌ریزی بر مبنای عملکر‌د با رویکرد کارت امتیازی متوازن (مطالعه موردی: یک بانک تجاری)

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری، دانشکده مدیریت، دانشگاه تهران، پردیس البرز، تهران، ایران

2 استاد، گروه مدیریت صنعتی، دانشکده مدیریت و اقتصاد، دانشگاه تربیت مدرس، تهران، ایران

3 استادیار، گروه مدیریت صنعتی، دانشکده مدیریت و اقتصاد، دانشگاه تربیت مدرس، تهران، ایران

4 استاد، گروه مدیریت صنعتی، دانشکده مدیریت، دانشگاه تهران، تهران، ایران

چکیده

بودجه‌ریزی بر مبنای عملکرد نوعی سیستم برنامه‌‌ریزی و ارزیابی است که بر رابطه اهداف و نتایج عملکر‌دی تأکید می‌نماید. در این نوع بودجه‌‌ریزی، بخش‌های مختلف بر اساس شاخص‌های عملکر‌دی در راستای اهداف راهبردی پاسخگو بوده و منابع نیز بر اساس اولویت و نتایج قابل اندازه‌گیری تخصیص داده می­شوند. با توجه به نقش فزاینده این نوع بودجه‌ریزی در اقتصاد، بانک‌ها نیز به‌عنوان نهادهای مالی همانند سایر سازمان‌ها نیازمند بودجه­ریزی منابع، ارزیابی عملکر‌د و سنجش میزان تحقق اهداف استراتژیک خود هستند. لذا پژوهش حاضر با هدف توسعه مدل پویای بودجه­ریزی بر مبنای عملکرد با رویکرد کارت امتیازی متوازن به‌منظور ارزیابی همه‌جانبه و متوازن اثرات بودجه­ای در یک بانک تجاری انجام‌شده است. این پژوهش از نوع تحقیقات توصیفی با رویکرد شبیه‌سازی پویا و مبتنی بر دو مرحله اصلی پیاده‌‌سازی کارت امتیازی متوازن و شبیه‌‌سازی پویا در افق زمانی20 ساله از سال 1390 الی1410اجراشده است. نتایج ارائه‌کننده یک مدل پویا به‌عنوان مدل مالی بودجه­ریزی بانکی باقابلیت اعمال هرگونه تغییر در نرخ‌های سپرده و تسهیلات، درآمدها و هزینه‌ها و سایر پارامترهای برون­زا بر بانک به همراه شبیه­سازی پیامدهای آن در افق زمانی و پیش‌بینی عملکرد متوازن است. لذا بر اساس مدل توسعه‌یافته، یک بانک می­تواند بودجه بر مبنای عملکرد خود را مبتنی بر اهداف راهبردی تدوین و با اعمال تغییرات احتمالی و کنترل پیامدهای آن نسبت به تعدیل بودجه و مدیریت عملکرد خود اقدام کند.

کلیدواژه‌ها


عنوان مقاله [English]

Performance-based budgeting dynamic model with the BSC approach in the Banking industry

نویسندگان [English]

  • Malihe Rostami 1
  • Adel Azar 2
  • mahmoud Dehghan Nayeri 3
  • Hossein Safari 4
2 Professor, Management and Economics Faculty, Tarbiat Modares University, Tehran, Iran
3 Management and Economics Faculty, Tarbiat Modares University
4 Department of Industrial Management, Faculty of Management, University of Tehran
چکیده [English]

Performance-based budgeting is a planning and measurement system that emphasizes the relationship between objectives and performance results. Through this budgeting, different sectors have been responsible for strategic objectives based on performance indicators, and resources are allocated based on priorities and measurable and results. Given the growing role of this type of budgeting in the economy, banks, as economic and financial institutions, like other organizations, need to budget resources, evaluate performance and measure the achievement of their strategic goals. Therefore, the present study aims to develop a dynamic model of performance-based budgeting with a balanced scorecard approach to the comprehensive and balanced evaluation of the environmental and budgetary effects of a commercial bank. This research is descriptive research with a dynamic simulation approach based on the two main steps of implementing a balanced scorecard and dynamic simulation on a 20-year time horizon from 2011 to 2031. The results provide a dynamic model as a financial model of bank budgeting with the ability to apply any changes in deposit rates and facilities, revenues and expenses, and other external parameters on the bank along with simulating its consequences in the time horizon and Predicting possible performance. Based on this, the bank can formulate its performance-based budget according to strategic objectives and adjust it's budget and performance management by applying possible changes and controlling its consequences.

کلیدواژه‌ها [English]

  • Performance-based budgeting
  • balanced scorecard
  • system dynamics
  • Simulation
  • Banking Industry
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