Developing a model based on the relationship between the effectiveness of the budgeting system and the value-based performance evaluation indices in the Saderat Bank of Iran
سال انتشار: 1402
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 89
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شناسه ملی سند علمی:
JR_IJNAA-14-4_021
تاریخ نمایه سازی: 5 شهریور 1402
چکیده مقاله:
According to financial management theories, there are different measures for assessing the financial performance of business units, and banks are not excluded from this rule. This research seeks to develop a model based on the relationship between the efficiency of the budgeting system and the indices of value-based performance assessment in Iran's Saderat Bank. A questionnaire was used for this purpose. The statistical population of this research is the employees of SADERAT BANK, Kermanshah Province, which is ۴۹۰ people. The sample size was ۲۱۶ people based on the random sampling method and with the help of the Kookran limited community formula. Then by statistical tests, using SPSS and AMOS software, information about respondents including ۲۱۶ questionnaires completed by employees of SADERAT BANK of Kermanshah province revealed that the efficiency of the budgeting system and the indices of value-based performance assessment with correlation coefficient Positive and meaningful. Other research findings show a positive and significant relationship between the value-added of human resources, economic value-added, market value-added, cash value-added and economic value-added. According to the research results, proper management of the costs and capital employed could improve economic value added.
کلیدواژه ها:
نویسندگان
Hadi Parvizi
Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran.
Babak Jamshidinavid
Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran.