شناسايي و اولويت‌بندي معيارهاي ارزيابي عملكرد جامع در بنگاه¬هاي هلدينگي با رويكرد كارت امتيازي متوازن BSC (مورد مطالعه: هلدينگ فولاد مباركه)

Holding Company , Comprehensive Performance eva‎luation , Key Performance Indicators (KPIs).

Identifying an‎d Prioritizing Indicators of Comprehensive Performance eva‎luation Criteria in Holding Company with the BSC Balanced Scorecard Approach (The Case of: Holding Company)

مديريت

Abstract In the current era, conglomerates an‎d holding companies have increasingly replaced stan‎dalone firms. The Mobarakeh Steel Holding, as one of Iranʹs largest industrial holdings, comprises over 140 companies across various tiers. Given the structural complexity, corporate governance requirements, an‎d the need for effective stewardship, accessing accurate an‎d timely performance data of subsidiary companies is essential for sound managerial decision-making. Achieving this necessitates adopting a comprehensive performance eva‎luation system. This study aimed to identify an‎d prioritize comprehensive performance eva‎luation criteria in the Mobarakeh Steel Holding using the Balanced Scorecard (BSC) approach. The present research is applied in purpose an‎d utilizes a mixed-methods (qualitative-quantitative) approach for data collection. In the qualitative phase, initial criteria were identified an‎d screened through library studies an‎d the fuzzy Delphi method. In the quantitative phase, researcher-constructed questionnaires were employed. The statistical population consisted of experts from the Mobarakeh Steel Holding, selec‎ted via non-probability purposive sampling. Data analysis was performed using statistical methods an‎d multi-criteria decision-making (MCDM) techniques, including a weighted ranking method an‎d the Analytic Hierarchy Process (AHP). As the first part of the findings, a total of 99 final indicators identified in the quantitative phase were prioritized across the four BSC perspectives. The priority of indicators for each perspective was as follows: Financial Perspective: net profit margin, operating profit margin, an‎d total budget variance; Customer Perspective: total sales tonnage, market share, an‎d overall customer satisfaction; Internal Processes Perspective: total productivity, production volume, an‎d production yield; Learning an‎d Growth Perspective: strategic goal achievement rate, accident frequency rate, an‎d accident severity rate. As the second part of the findings, the final priority of the four BSC perspectives was determined, in order, as: the financial perspective (weight: 0.356), learning an‎d growth perspective (weight: 0.278), internal processes perspective (weight: 0.187), an‎d customer perspective (weight: 0.178). The overall conclusion indicated that the relative priority of BSC perspectives an‎d indicators in an industrial holding is influenced by the nature of the business an‎d macro strategy. For the Mobarakeh Steel Holding, achieving financial objectives as the ultimate goal, an‎d developing human capital an‎d safety as the foundation for this success, hold the highest priority. It is suggested that this prioritization be used as a framework for designing performance eva‎luation systems, resource allocation, an‎d strategy mapping in holdings. Keywords: Holding Company, Comprehensive Performance eva‎luation, Balanced Scorecard (BSC), Key Performance Indicators (KPIs).

5 فصل

147056