چکیده:
The comprehensive assessment model considers the financial and non-financial aspects as balanced scorecard. Also, for more comprehensive results of the investigation, four aspects of the balanced scorecard were used and then by using fuzzy Delphi technique and experts' opinions, the standard aspects of each were achieved in two stages. To determine the importance of each aspect of BSC, the process of fuzzy hierarchical analysis was employed. The results showed that among the four aspects of balanced scorecard, the financial index has the greatest significance, the customer index is in second place, and the third place belongs to growth and learning, and internal processes are in fourth place. In the next stage, the companies studied in the previous level were ranked by fuzzy VIKOR technique according to the indices. The results reveal that company A has the best performance among the ten companies from the perspective of four indices.
خلاصه ماشینی:
Literature review about performance evaluation model Seçme, Bayrakdaroglu, and Kahraman Sun Wu , Lin, and Chang Yalcin, Bayrakdaroglu, and Kahraman Zhang and Tan Wu, Chen, Chen, and Zhuo 2009 2010 2011 2012 2012 2012 financial and non-financial Manufacturing capability Supply chain capability innovation capability financial capability human resource capability service quality capability Indices based on Balanced scorecard(BSC) AFP and VFP main-criteria and their sub-criteria used scientific, reasonable performance evaluation index system from financial, customers, business and innovation The official evaluation indices of the university: dministration Professional method grey relation analysis and TOPSIS TOPSIS method Grey factor analysis FAHP and TOPSIS methods Fuzzy AHP and fuzzy TOPSIS method DEMATEL and ANP and VIKOR FAHP, TOPSIS and VIKOR AHP AHP VIKOR Research society Taiwan‟s five major airlines Turkish automotive industry biotechnology corporations in Taiwan commercial banks in the Turkish banking Notebook computer ODM companies Three universities at Taoyuan County in Taiwan Turkish manufacturing industries Logistics Enterprise Private universities in Taiwan Methodology Fuzzy Delphi Generally, expert opinions are presented as minimum value, possible value, and maximum value (triangular fuzzy numbers).
Selected balanced scorecard Main-Criteria Sub- Criteria Financial criteria Debt to asset ratio Net profit margin ROA Income growth ratio Administrative cost-income ratio Customer criteria Customer confidence level Attract new customer Preserving current customer Personnel attitude with customers Number of customers Growth rate of customer complains Innovation in products and services Customer loyalty The importance of customer comments and viewpoints Customer satisfaction from the employee treatment Learning and growth criteria Improved knowledge management professional Conducting educational courses in the company Order in managing the manufacturing process Increase staff skills Easy access to update information to the staff Managers qualifications Internal processes criteria Employees job satisfaction Management performance Number of internal regulation Number of proposal Personnel experience level Programming system innovation Flexibility of systems and processes Fuzzy Hierarchical Analysis (FAHP) AHP is a decision-making method proposed by Saaty (1980).