واکاوی عوامل مؤثر بر موفقیت شرکت‏های تعاونی روستایی با استفاده از مدل ارزیابی متوازن: مطالعة موردی شرکت تعاونی روستایی پیراقوم شهرستان اردبیل

نوع مقاله: مقاله پژوهشی

نویسندگان

1 استادیار گروه جغرافیا، دانشگاه محقق اردبیلی، اردبیل، ایران

2 دانش آموختة کارشناسی ارشد جغرافیا و برنامه ریزی روستایی، دانشگاه محقق اردبیلی، اردبیل، ایران

چکیده

شرکت­های تعاونی روستایی برای موفقیت باید با آگاهی از شرایط موجود خود، بتوانند وضعیت آینده را پیش­بینی کنند و نسبت به تغییرات محیطی واکنش مناسب نشان دهند، که لازمة آن ارزیابی دقیق عملکرد شرکت‏هاست. در این راستا، با بهره‏گیری از شیوة کارت امتیازی متوازن، می‏توان به ارزیابی شرکت از چهار بعد مالی، مشتری، فرآیند داخلی، و رشد و یادگیری و نیز روابط میان آنها پرداخت. در پژوهش حاضر، عملکرد شرکت تعاونی روستای پیراقوم شهرستان اردبیل با استفاده از همین شیوه ارزیابی شد. جامعه آماری تحقیق شامل تمامی سهامداران شرکت تعاونی روستایی پیراقوم و همچنین، اعضای هیئت ‌مدیره این شرکت بود. نتایج نشان داد که شرکت تعاونی تولید این روستا از هر چهار بعد یادشده موفق بوده و بعد رشد و یادگیری با میانگین نمره 77/4 دارای بالاترین رتبه است.

کلیدواژه‌ها


عنوان مقاله [English]

Exploration of Factors Affecting the Success of Rural Cooperatives Using Balanced Scorecard (BSC) Model: A Case Study of Piraqoum Rural Cooperative, Ardabil Province of Iran

نویسندگان [English]

  • B. Imani 1
  • R. Valadbeigi 2
1 Assistant Professor, Department of Geography, University of Mohaghegh Ardabili, Ardabil
2 Performance Evaluation, Balanced Scorecard (BSC), Piraqoum (Rural Cooperative), Ardabil (County)
چکیده [English]

To achieve success, rural cooperatives should know their current conditions, predict their future, and react appropriately to environmental changes. Therefore, they are required to evaluate their performance carefully. In this regard, balanced scorecard technique evaluates the cooperative from four different perspectives including financial, customers, internal process, and learning and growth perspectives as well as their relationships. In this research, the performance of Piraqoum Rural Cooperative in Ardabil province of Iran was evaluated using the balanced scorecard (BSC) technique. The statistical population included all shareholders of the concerned cooperative and its board of directors. The study results indicated that all four perspectives had performed successfully in the studied cooperative, among which the learning and growth perspective with the mean value of 4.77 had the highest rank.

کلیدواژه‌ها [English]

  • Performance Evaluation
  • balanced scorecard (BSC)
  • Piraqoum (Rural Cooperative)
  • Ardabil (County)
  1. Abdollahi, J. (2007). Fitting and performance evaluation with balanced scorecard approach at system partners company. MSc Dissertation, Faculty of Accounting and Management, Shahid Beheshti University, Tehran, Iran. (Persian)
  2. Amaratunga, D. and Baldry, D. (2000). Assessment of facilities management performance in higher education properties. Facilities, 18: 291-298.
  3. Braam, G.M. and Nijssen, E.J. (2004). Performance effects of using the balanced scorecard. Long RangePlanning, 37: 335-345.
  4. Crozet, M. (2011). Cooperatives for people-centred rural development.
  5. Cardinaels, E., Paula, M.G. and Veen-Dirks,V. (2010). Financial versus non-financial information: the impact of information organization and presentation in a Balanced Scorecard. Accounting Organizations and Society, 35: 565-578.
  6. Evans, C.G. (2002). Pioneering strategies for entrepreneurial success. Businss Horizons, 51(1): 21-27.
  7. Feizabadi, Y. and Javadi, N. (2017). Identifying and prioritizing the marketing barriers faced by agricultural production cooperatives in Dargaz County. Cooperation and Agriculture, 20(5): 39-63. (Persian)
  8. Falah Shams Laialestani, M.F., Raji, M. and Khajepoor, M. (2013). Evaluation of the organization's performance with BSC, AHP and TOPSIS approaches. Industrial Management, 5(1): 81-100. (Persian)
  9. Golmohammadi, H. and Modares, M.T. (2005). New issues in managing cooperative companies. Golpayegan Publications. (Persian)
  10.  Greiling, D. (2010). Balanced scorecard implementation in German non-profit organizations. International Journal of Productivity and Performance Management, 59(6): 534-554.
  11.  Hadizadeh Bazaz, M., Boozarjomhari, Kh., Shayan, H. and Noghanidokht Bahmani, M. (2015). Evaluation of the performance of rural cooperatives with sustainable agricultural development approach, case study: Neyshabour. Rural Research and Planning, 4(2): 111-125. (Persian)
  12.  Kaplan, R.S. and Norton, D.P. (1993). Putting the balanced scorecard to work. Harvard Business Review, September-October, 34-47.
  13.  Loomis, J. and Dunham, R. (2002). Balanced scorecards, mental models, and organizational performance: a simulation experiment. Dissertation Presented to the Faculty of the Graduate School of the University of Texas at Austin in Partial Fulfillment of the Requirements for the Degree of Doctor of Philosophy.
  14.  Mirfakhroddini, S.H. and Golkarieh, S. (2012). The effect of six sigma with balanced scorecard approach, case study: selected cooperative companies in Yazd province. Cooperative and Agriculture, 23(9): 1-19. (Persian)
  15.  Molaei Hashjin, N.A. and Ebrahimi, H. (2014). Strategic tourism planning based on balanced scorecard model and its impact on tourism attraction and development of Amlash Couty. Geography, International Association of Geographical Society of Iran, 12(41): 135-160. (Persian)
  16.  Nkhoma, A. T. (2011). Factors affecting sustainability of agricultural cooperatives: lessons from Malawi. A Thesis Presented in Partial Fulfillment of the Requirements for the Degree of Master of AgriCommerce at Massey University. New Zealand, March, 2011 (Doctoral Dissertation).
  17.  Papalexandris, A. (2004). Implementing the balanced scorecard in Greece: a software firm’s experience. Long Range Planning, 351-366.
  18.  Poortaheri, M., Papoli, M.H. and Falahi, A.R. (2012). Evaluation of agricultural cooperative's performance in rural areas, a case study of Khorramabad. Geography and Development, 26: 49-60. (Persian)
  19.  Robert, S., Kaplan, D . and Norton, R. (1996). The BSC: translating strategy to action. Boston, Massachusetts: Harvard Business School Press.
  20.  Rodriguez, A.B. (2008). A framework to align strategy, improvement performance, and customer satisfaction using an integration of six sigma and balanced scorecard. Degree of Doctor, Industrial Engineering and Management Systems in the College of Engineering and Computer Science at the University of Central Florida.
  21.  Rodriguez, J. and College, A. (2010). Small holders’ agricultural cooperatives and rural development in Colombia. Becario Colfuturo., 1-62.
  22.  Rostampoor, M., Moosavi, M. and Moradi, M. (2010). The role of balanced score technique in improving the performance of distributed and manufacturing cooperative companies, case study: Khorasan Razavi, cooperative, 21(4): 97-117. (Persian)
  23.  Shirdel, A., Ghafari, O. and Bagheri, A. (2014). Evaluation of agricultural cooperatives performance from the view of members of cooperatives in Ardabil. Cooperatives and Agriculture, 3(11): 119-141. (Persian)
  24.  Vojdani, M. and Allahyari, M.S. (2013). Evaluation of the performance of rural cooperative companies in Guilan province using Balanced Scorecard technique, case study: Lahijan and Sinalak. Cooperative and Agriculture, 2(7): 23-37. (Persian)
  25.  Wu, A. (2005). The integration balanced scorecard and intellectual capital. Intellectual Capital, 6(2): 267-284.