Evaluating the Performance of Iranian Insurance Companies Using Efficiency Measurement Method Based on Modified Slack-Based Measure in The Network Data Envelopment Analysis Approach

سال انتشار: 1402
محل انتشار: مجله بین المللی مالی و حسابداری مدیریت، دوره: 8، شماره: 29
کد COI اختصاصی: JR_IJFMA-8-29_003
زبان مقاله: انگلیسی
تعداد مشاهده: 171

نویسندگان

Ph.D. Student, Department of Management and Economics, Science and Research Branch, Islamic Azad University, Tehran, Iran.

Mohammad Reza Miri Lavasani

Assistant Professor, Department of HSE Management, Science and Research Branch, Islamic Azad University, Tehran, Iran.

Mohsen Rostai Malkhalife

Assistant Professor, Department of Mathematics, science and research branch, Islamic azad university, Tehran, Iran.

Mohammadhamed Khanmohammadi

Assistant Professor, Department of Accounting, Damavand Branch, Islamic Azad University, Damavand, Iran.

چکیده

Since insurance is one of the most important and basic industries in the country, managerial evaluation and creating functional insight of companies in the country's insurance industry is of special importance. In this research, in order to achieve this insight, the dual effect of marketing and profit creation in insurance companies has been investigated using the network data envelopment analysis approach in the three periods of ۱۳۹۶ to ۱۳۹۸. In this approach, modified slack-based measure is selected due to the non-radial nature of the data and the existence of negative data Based on this, the marketing performance and profitability of ۲۰ insurance companies have been examined and the efficiency of the companies has been calculated. In order to be aware of the benefits of scale returns, the efficiency of the scale has been calculated as well. The results show that in the three periods studied, Asia, Parsian, Dey, Pasargad, Kowsar and Ta'avon insurance company were fully efficient and Novin Insurance Company had the lowest efficiency. In addition, the results indicate that Dey insurance company has a constant returns to scale, Karafarin, Razi, Mellat, Novin, Mihan, Ma, Ta’avon, Sarmad and bime tejarat nou insurance company had increasing returns to scale And Asia, Kowsar and Moallem insurance company had decreasing returns to scale and in periods when companies had constant returns to scale, they acted efficiently.

کلیدواژه ها

Efficiency, Scale efficiency, Iranian insurance companies, Network Data Envelopment Analysis, Modified Slack-Based Measure

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