Management Research in Iran

Abstract Performance-based budgeting is one of the key factors of today's organization efficiency. Economically, "budget philosophy" is due to the existence of a "total contradiction" that is in every society and a curtesy of "knowledge economy" is completely created. Based on experts’ opinions, Lack of understanding and restructuring the issue of the budget is one of the operational problems of the performance-based budgeting of an organization. In this study, we decided to use the soft systems methodology to deal with budget issues that have components of social, political and human. In this methodology, the problem is a part of a single system rather than a problem to be investigated. Also, after structuring the problem and identifying preferences of experts, hierarchical clustering was applied to prioritize indicators. Therefore by combining these two approaches for Iran Social Security organization, Medicare and investment were prioritized. The results made the gap clear and paved the way for performance-based budgeting.

Abstract This paper proposes a Fuzzy Multiple Criteria Decision Making (FMCDM) approach for measuring supply chains capability with the main aim of customer satisfaction development. Drawing on the four measurement criterions of a Supply Chain Operations Reference (SCOR) model, this research first summarized the customer satisfaction and performance indexes synthesized from the literature relating to supply chains capability. Then, for screening, the indexes fit for supply chains capability in customer satisfaction development were selected through fuzzy screening. Furthermore, the relative weights of the chosen indexes were calculated by Fuzzy Analytic Hierarchy Process (FAHP). The MCDM analytical tool of TOPSIS was adopted to rank the supply chains performance and improve the gaps with three supply chains as an empirical example. The analysis results highlighted the critical aspects of evaluation criteria as well as the gaps to improve supply chains capability for achieving the aspired/desired level of customer satisfaction development. The results also showed that the proposed FMCDM measuring model using the SCOR framework can be a useful and effective assessment tool.

Abstract One of the most important permanence factors in today’s competition environment is decreasing of the cost of the products. Selecting the appropriate suppliers can significantly reduce the purchasing cost and increase organization competitiveness. It is due to the fact that in most industries, the cost of raw material and component parts includes the main cost of a product. The aim of this paper was to introduce a fuzzy decision making approach for supplier selection problems in supply chain. Most of such decisions are unstructured and many of the performance criteria such as quality, cost, flexibility and delivery time to determine the best supplier should be considered. In this paper, verbal variables were used for evaluation and determination of the performance of supplier under each criterion and determination of the weight of the criteria. Verbal variables were described by means of the triangular and trapezoid fuzzy numbers. Furthermore, the priority and the rank of suppliers by fuzzy multi-criteria decision making were determined. Finally, an example was presented to the process of decision making.