Performance Evaluation
Reza Sotudeh; ALIREZA HIRAD; ELAHEH SARHADI
Abstract
Background and objective: monitoring and evaluating organizational performance is very important, because these activities help organizations to recover, improve their performance and achieve organizational goals. Therefore, the main goal of the current research is to explain the pattern of monitoring ...
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Background and objective: monitoring and evaluating organizational performance is very important, because these activities help organizations to recover, improve their performance and achieve organizational goals. Therefore, the main goal of the current research is to explain the pattern of monitoring and evaluating the organizational performance of commercial companies.
Methodology: The qualitative research method was conducted through the method of content analysis and sending questionnaires and interviews with 14 professional and university experts in 2023. Also, Friedman's test was used to rank the components of the organizational performance monitoring and evaluation model.
Findings: According to the results of the research, 2 dimensions of monitoring and the dimension of performance evaluation, 10 components which are in the monitoring dimension, operational monitoring component, ethical monitoring component, strategic monitoring component, information monitoring component, financial monitoring component and financial monitoring component and in the evaluation dimension Performance, the component of achieving organizational goals and strategies, the component of achieving organizational performance and feedback, the component of continuous performance improvement, and the component of achieving organizational performance indicators and 33 indicators were extracted.
Conclusion: Organizational performance monitoring and evaluation are very important tools in the management of organizations, because through these activities, organizations can measure their performance, identify their shortcomings and problems, and apply the necessary improvements. In general, the monitoring and evaluation of organizational performance not only help to improve the organization's performance, but also provide managers with the necessary information for strategic decisions and help organizations to get closer to achieving their goals.
Reza Sotudeh; rokhsar abasyan
Abstract
Purpose: The main goal of many manufacturing companies is to reduce costs; this facilitates the improvement of the company's profitability and the increase of competitiveness in the market. To achieve this goal, companies may use different methods, including improving production processes, more ...
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Purpose: The main goal of many manufacturing companies is to reduce costs; this facilitates the improvement of the company's profitability and the increase of competitiveness in the market. To achieve this goal, companies may use different methods, including improving production processes, more efficient use of resources, reducing wastage of consumables and energy, using advanced technologies, and improving management systems. Therefore, these measures reduce costs and the company can use its resources in the best possible way. The purpose of this research is to explain the accounting model of strategic management in order to reduce the costs of manufacturing companies in the country.
Methodology: The qualitative research method was conducted through interviews with 12 professional and university experts including management accountants, financial managers and university professors in 2023.
Findings: According to the results of the research, five components of the theory of limitations, the objective evaluation component, the value chain component, the activity-based management component and the balanced evaluation card component were extracted according to the experts' opinion. Also, 21 indicators were extracted.
Originality/scientific added value: It is suggested to the country's manufacturing companies to use the components and indicators identified in this research to reduce costs and improve performance.
Keywords: model, strategic management, accounting, cost.
