ارایه الگوی مقایسه‌ای و رتبه‌بندی مالی شرکت‌های پتروشیمی با استفاده ازرویکرد تحلیل پوششی داده‌های شبکه‌ای پویا(DNDEA)

فصلنامه مدیریت راهبردی در سیستم های صنعتی (مدیریت صنعتی سابق)

مقاله 11، دوره 16، شماره 57، آبان 1400، صفحه 208-224   

نوع مقاله: مقاله پژوهشی

شناسه دیجیتال (DOI): 10.30495/imj.2021.686612

نویسندگان

علی حسن پور¹؛ رحمت علیزاده^{* 2}؛ سید علی نبوی چاشمی³

¹دانشجوی دانشگاه آزاد اسلامی واحد بابل- مازندران-ایران

²استادیار دانشگاه آزاد اسلامی بابل

³دانشیار، گروه مدیریت، دانشکده علوم انسانی، واحد بابل، دانشگاه آزاد اسلامی، بابل، ایران

چکیده

پژوهش حاضر با هدف، ارائه الگوی مقایسه‌ای و رتبه‌بندی مالی شرکت‌های پتروشیمی با استفاده ازرویکرد تحلیل پوششی داده‌های شبکه‌ای پویا(DNDEA) به دو روش CCR و APاست این پژوهش با توسعه یک مدل DEA شبکه‌ای پویا و به‌منظور مدیریت روابط اساسی بین شاخص‌های اصلی حسابداری و مالی صورت پذیرفت. در مرحله اول، یک مدل رابطه‌ای شامل برگه سود عمده، ترازنامه و شاخص‌های سلامت مالی تحت یک ساختار شبکه پویا ارائه شده است. پس از آن، اثر پویای شاخص‌ها (ناقل‌ها و رابط‌ها) در آن گنجانده شده است تا امتیازات کارآیی به‌درستی برای این چهار زیر ساخت محاسبه شود. سپس با استفاده از دو مدل مذکور به محاسبه پرداختیم و نتایج استخراج شد.
این تحقیق از نظر هدف کاربردی است و جامعه آماری آن، شرکت‌های پتروشیمی پذیرفته شده در بورس اوراق بهادار تهران می باشد.
براساس یافته‌های تحقیق با توجه به معیار‌های پژوهش، کارآیی محاسبه گردید از 18 شرکت پتروشیمی مورد مطالعه در روش CCR دو شرکت و در روش AP یک شرکت بطور متوسط کارآ شناخته شدند. البته نتایج حاکی از میزان همبستگی قوی 71 درصدی دو روش است.

کلیدواژه‌ها

بورس اوراق بهادار؛ تحلیل پوششی داده های شبکه ای پویا؛ صنایع پتروشیمی ایران؛ عملکرد مالی

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