Journal of Tax Research
پژوهشنامه مالیات
J Tax Res
Literature & Humanities
http://taxjournal.ir
1
admin
2251-6484
2717-1817
0
10.66224/taxjournal
0
0
0
fa
jalali
1396
6
1
gregorian
2017
9
1
25
34
online
1
fulltext
fa
ارزیابی شاخصهای برنامه راهبردی با رویکرد کارت امتیازی متوازن و روش سلسله مراتبی AHP
(مطالعه موردی: سازمان امور مالیاتی کشور)
Evaluation the Strategic Plan Indicators with Balanced Scorecard Approach and Hierarchical AHP
(Case study of Iranian Tax Administration (INTA))
اقتصادی
Economic
پژوهشي
Research
<span style="font-family:b nazanin;"><span style="font-size:12.0pt;">در</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">سالهای</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">اخیر</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">استفاده</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">از</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">معیارهای</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">کارت</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">امتیازی</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">متوازن</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">بهمنظور</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">تدوین</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">شاخص</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">و</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">ارزیابی</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">عملکرد</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">برنامههای</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">استراتژیک</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">هر</span></span><br>
<span style="font-family:b nazanin;"><span style="font-size:12.0pt;">سازمان</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">و</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">نهادی</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">همواره</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">یکی</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">از</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">موضوعات</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">اصلی</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">تحقیقات</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">علمی</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">و</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">مدیریتی</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">به</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">شمار</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">آمده</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">است. درگذشته</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">برای</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">تدوین</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">شاخصهای</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">ارزیابی</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">عملکرد</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">بعد</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">مالی</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">موردتوجه</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">قرار</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">میگرفته</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">است،</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">اما</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">امروزه</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">دیگر</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">نمیتوان</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">به</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">مدلهای</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">سنتی</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">و</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">قدیمی</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">اکتفا</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">کرد</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">و</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">باید</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">از</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">مدلهای</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">بهروز</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">برای</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">رسیدن</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">به</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">حداکثر</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">بهرهوری</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">و</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">عملکرد</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">استفاده</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">کرد. استفاده</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">از</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">کارت</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">امتیازی</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">متوازن</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">یکی</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">از</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">معروفترین</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">راههای</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">ارزیابی</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">عملکرد،</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">جاریسازی</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">استراتژیها</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">و تبیین</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">شاخصهای</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">اصلی</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">بر</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">اساس</span></span><span dir="LTR"><span style="font-family:b nazanin;"><span style="font-size:12.0pt;"> 4 </span></span></span><span style="font-family:b nazanin;"><span style="font-size:12.0pt;">منظر</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">مالی،</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">مشتری،</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">رشد</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">و</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">یادگیری</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">و</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">فرآیند</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">که</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">میتواند</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">روند</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">نیل</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">به</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">استراتژی</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">هر</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">سازمانی</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">را</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">سرعت</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">بخشد.</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">در</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">این</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">مقاله،</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">به</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">ارائه</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">یک تجربه</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">موفق</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">در</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">سازمان</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">امور</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">مالیاتی</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">کشور</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">در</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">خصوص</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">برنامهریزی</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">استراتژیک</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">و</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">تعیین</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">شاخصهای</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">کلیدی</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">و</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">ارزیابی</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">آنها</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">با</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">رویکرد</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">کارت</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">امتیازی</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">متوازن</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">پرداخته</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">میشود.</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">هدف</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">از</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">این</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">پژوهش</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">تعیین</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">شاخصهای</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">کلیدی،</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">ضریب</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">تأثیر</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">هر</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">یک</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">از</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">شاخصها</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">بر</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">عملکرد</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">کلی</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">سازمان</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">امور</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">مالیاتی</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">کشور</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">بهعنوان</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">کلیدیترین</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">سازمان</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">تأمین</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">بودجه</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">کشور</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">است تا</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">بدینوسیله</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">میزان</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">وصول</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">و</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">تحقق</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">بودجه</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">مصوب</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">حداکثر</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">شود. روش پژوهش بهکار رفته تجربی و از نوع مطالعه موردی است. ابزار جمعآوری دادهها نیز پرسشنامه و مطالعهی اسناد و مدارک موجود در سازمان است؛</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">با</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">استفاده</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">از</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">روش</span></span> <span dir="LTR"><span style="font-family:times new roman,serif;"><span style="font-size:12.0pt;">SWOT</span></span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">و</span></span> <span dir="LTR"><span style="font-family:times new roman,serif;"><span style="font-size:12.0pt;">QSPM</span></span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">استراتژیهای</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">سازمان</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">امور</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">مالیاتی</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">کشور</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">شناسایی</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">شدند</span></span><span style="font-family:b nazanin;"><span style="font-size:12.0pt;">،</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">سپس</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">بهوسیله</span></span><span dir="LTR"><span style="font-family:b nazanin;"><span style="font-size:12.0pt;"> 4 </span></span></span><span style="font-family:b nazanin;"><span style="font-size:12.0pt;">منظر</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">کارت</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">امتیازی</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">متوازن و با روش طوفان فکری</span></span><span style="font-family:b nazanin;"><span style="font-size:12.0pt;">،</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">شاخصهای</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">عملکردی استخراج</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">گشته</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">و</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">میزان</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">ضریب</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">تأثیر</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">هر</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">یک</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">از</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">شاخصها</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">بر</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">روی</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">سازمان</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">بودجهای</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">کشور</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">بهوسیله</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">روش</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">سلسله</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">مراتبی</span></span> <span dir="LTR"><span style="font-family:times new roman,serif;"><span style="font-size:12.0pt;">AHP </span></span></span><span style="font-family:b nazanin;"><span style="font-size:12.0pt;">و بهوسیله نرمافزار کاربردی</span></span> <span dir="LTR"><span style="font-family:times new roman,serif;"><span style="font-size:12.0pt;">Expert Choice</span></span></span><span style="font-family:b nazanin;"><span style="font-size:12.0pt;"> تعیین</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">شدند</span></span><span style="font-family:b nazanin;"><span style="font-size:12.0pt;">.</span></span> <span style="font-family:b nazanin;"><span style="font-size:12.0pt;">نتایج این پژوهش میتواند بهطور کاربردی برای برنامهریزی و بهبود عملکرد سازمان­های خدماتی مورداستفاده قرار گیرد</span></span><span style="font-family:b nazanin;"><span style="font-size:12.0pt;">.</span></span>
In recent years, balanced scorecard criteria are used as major scientific research topics on management in order to develop the performance assessment indicators and to evaluate the performance of strategic plans of various institutions. In the past, when developing performance assessment indicators, just financial aspects were taken into account, but nowadays, we cannot suffice any longer to old, traditional models but, rather, we need to apply up to date models of the day in order to achieve maximum productivity and optimal performance. Using balanced scorecards is one of the most well-known ways of assessing performance, streaming strategies and explaining key indicators based on four dimensions of financial, customer, growth and learning and process-oriented issues, which can accelerate the achievement of strategy in any given organization. The present paper deals with the successful experience of the Iranian National Tax Administration (INTA) in strategic planning, determining key indicators and assessing the performance through the balanced scorecard approach. The paper aims at defining optimal key indicators and determining the impact factor of each indicator on the performance assessment of INTA as the key organization engaged in financing the state public budget, so that INTA could maximize the realization of budget approved revenues. The research method is experimental and a case study. The data collection tool is a questionnaire and study documents in the organization. we first identified INTA's strategies through SWOT and QSPM methodologies, then by using four balanced scorecard criteria and brainstorming, INTA's key performance indicators were extracted and their impact factors on this budget financing organization were specified through AHP hierarchical method and by using Expert Choice software. The results of this research can be used to plan and improve the performance of service organizations.
برنامهریزی استراتژیک؛ ارزیابی عملکرد؛ کارت امتیازی متوازن؛ روش سلسله مراتبی AHP, طوفان فکری, ماتریس برنامهریزی استراتژیک کمی (QSPM)
Strategic Planning, Performance Evaluation, Balanced Scorecard, AHP, Brainstorming, Quantitative Strategic Planning Matrix
171
209
http://taxjournal.ir/browse.php?a_code=A-10-35-3&slc_lang=fa&sid=1
محسن
حمیدیان
hamidian¬_2002@yahoo.com
10031947532846004103
10031947532846004103
Yes
دانشگاه تهران جنوب
نگار
خسروی پور
N-khosravipour@yahoo.com
10031947532846004104
10031947532846004104
No
دانشگاه تهران مرکز
محمدرضا
عبدی
Mabdireza@yahoo.com
10031947532846004105
10031947532846004105
No
دیوان محاسبات کشور