九类重要性绩效分析的运作化，并为绿色实践和财务评估进行了测试

IF 4.8 2区经济学 Q1 ECONOMICS

Technological and Economic Development of Economy Pub Date : 2022-10-06 DOI:10.3846/tede.2022.17653

Olimpia I. Ban, L. Droj, Delia A. Tușe, E. Botezat

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引用次数: 2

摘要

重要性-绩效分析是一种广泛应用于许多经济活动领域的诊断工具，如:交通运输、卫生、建筑、公共食品工业、金融、银行、可持续活动等。尽管它在许多经济和社会领域使用了40多年，但这个工具有一些影响管理决策准确性的重要缺点。随着时间的推移，人们提出了许多改进标准重要性-性能矩阵的变体。我们研究的目的是提出一种方法来解决标准重要性-绩效分析的最大问题之一，即提高矩阵中属性定位的置信度的方法。我们使用数学方法，受分类理论工具的启发，在重要性-性能平面上应用属性的九类划分。此外，我们在9个类别的重要性-绩效矩阵中引入了一个置信度，这有助于从业者根据资源、管理计划、竞争等对属性进行优先级决策。我们在两项研究中测试和讨论了新方法的有效性:教育餐厅运营中的绿色实践和财务绩效评估。

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OPERATIONALIZATION OF IMPORTANCE-PERFORMANCE ANALYSIS WITH NINE CATEGORIES AND TESTED FOR GREEN PRACTICES AND FINANCIAL EVALUATION

The Importance-Performance Analysis is a widely used diagnostic tool in many fields of economic activity, such as: transport, health, construction, public food industry, finance, banking, sustainable activities, etc. Despite its use for over 40 years in many economic and social fields, this tool has some important drawbacks that affect the accuracy of managerial decisions. Over time, many variants for improving the standard Importance-performance matrix have been proposed. The aim of our research is to propose a method to solve one of the biggest problems of the standard Importance-Performance Analysis, respectively a method of boosting confidence in the positioning of attributes in the matrix. We use a mathematical method, inspired by classification theory tools, to apply the nine categories division of attributes in the importance-performance plane. Moreover, we introduce a level of confidence in a nine categories Importance-performance matrix, which helps the practitioners to prioritize a decision on attributes, according to the resources, managerial plan, competition, etc. We test and discuss the effectiveness of the new method on two studies: on the green practices in educational restaurant operations and on the financial performance evaluation.

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来源期刊

Technological and Economic Development of Economy ECONOMICS-

CiteScore

10.00

自引率

8.50%

发文量

审稿时长

15 weeks

期刊介绍： Technological and Economic Development of Economy is a refereed journal that publishes original research and review articles and book reviews. The Journal is designed for publishing articles in the following fields of research: systems for sustainable development, policy on sustainable development, legislation on sustainable development, strategies, approaches and methods for sustainable development, visions and scenarios for the future, education for sustainable development, institutional change and sustainable development, health care and sustainable development, alternative economic paradigms for sustainable development, partnership in the field of sustainable development, industry and sustainable development, sustainable development challenges to business and management, technological changes and sustainable development, social aspects of sustainability, economic dimensions of sustainability, political dimensions of sustainability, innovations, life cycle design and assessment, ethics and sustainability, sustainable design and material selection, assessment of environmental impact, ecology and sustainability, application case studies, best practices, decision making theory, models of operations research, theory and practice of operations research, statistics, optimization, simulation. All papers to be published in Technological and Economic Development of Economy are peer reviewed by two appointed experts. The Journal is published quarterly, in March, June, September and December.