Performance Evaluation by Sustainability Balanced Score Card with FANP

Document Type : Research Paper

Authors

1 Phd student of Production and Operation Management, Faculty of Management and Accounting, Shahid Beheshti University

2 Professor of Management, Faculty of Management and Accounting, Shahid Beheshti University

3 Assosiate Professor of Management, Faculty of Management & Accounting, Shahid Beheshti University

Abstract

The aim of the present study is to identify performance indicators so as to evaluate the performance by sustainability balanced scorecard approach (SBSC) at Saipa Diesel Company. SBSC approach as the research method focuses on environmental and social perspectives as important factors in evaluating the performance. In this study, 37 indicators were identified, with the approval of expert organizations. Fuzzy analytic network process, as the method of analysis, was used in calculating weights of dimensions, perspectives, and the indicators. Finally, the organization’s performance was evaluated by considering performance indicator’s weights and their scores. The results indicated that the organization in its internal dimension received the highest rating. However, the desirability criterion was not met in indicators such as sales volume growth, the amount of working capital return rate of customers, market share growth rate, per capita total education, the rate of market development, educational budgets, and recreational programs.

Keywords

References

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