بررسي تطبيقي تاثير معيارهاي عملكرد مالي بر تصميم گيري مديران بانكها (دولتي و غيردولتي) با استفاده از تكنيك تحليل سلسله مراتبي (AHP)

The Comparative Investigation of Financial Ratio Effects on Decision-making of Bank Managers (Governmental and Private) by the Use of Analytical Hierarchy Process (AHP) Technique

مديران وكارشناسان اعتباردهي بانكها دو گروهي هستند كه اطلاعات مربوط به عملكرد مالي براي آنها اهميت ويژه اي دارد. در اين راستا،آنها با در نظر گرفتن اطلاعاتي همچون نسبتهاي مالي، موقعيت شركت را ارزيابي و بر اساس آن تصميم مناسب را اتخاذ مي كنند. ابتدا در اين پژوهش با بررسي نظر خبرگان و كارشناسان مالي بانكها و با ازاستفاده از فرايند تكنيك تحليل سلسله مراتبي وزن و اهميت معيارهاي عملكرد مالي مختلف در مقايسه با هم استخراج شد، سپس با اولويت بندي نسبتها و در نظر گرفتن چهار گروه اصلي آنها براي هر گروه از بانكهاي دولتي و غيردولتي نرخ ناسازگاري محاسبه گرديد. اين تحقيق در صدد تبيين تفاوت بين معيارهاي اصلي مربوط به عملكرد مالي در بين بانكهاي دولتي و غيردولتي استانهاي آذربايجان غربي و شرقي بوده و همچنين به تبيين وجود تفاوت معني دار بين معيارهاي اصلي عملكرد مالي از جمله نقدينگي، فعاليت يا كارايي، سرمايه گذاري و سودآوري مي پردازد. با استفاده از روشهاي آماري تحليل واريانس دو طرفه درون آزمودني اين نتيجه حاصل گرديد كه بين ميزان تاثير معيارهاي عملكرد مالي بر تصميم گيري مديران بانكهاي دولتي و غيردولتي استانهاي آذربايجان غربي و شرقي تفاوت معني داري وجود ندارد.در ادامه با استفاده از آزمون آماري T-testاين نتيجه حاصل شد كه بين ميزان تاثير زير معيارهاي عملكرد مالي از جمله نقدينگي ،فعاليت يا كارايي ، سرمايه گذاري و سودآوري بر تصميم گيري مديران بانكهاي دولتي و غيردولتي استانهاي آذربايجان غربي و شرقي تفاوت معني داري وجود ندارد.

The managers and the experts who give credit to the customers are the two groups for whom the financial information relavent to performance is so important. Accordingly, they consider some information like financial ratios to investigate the status of the company on the basis of which they make the appropriate decision. Analyzing the financial ratios has been done since a long time ago. In this study, at first, the importance of the different financial performance criteria was investigated by considering the ideas of the bank experts and by using the technique of AHP. After that, the ratios were put in order of priority and the four main groups were considered in order to get the ideas of the experts and the managers of the banks (public and private), the rate of incompatibility was computed.It is clear that ordering in priority could be used as a suitable guide for the experts and the managers of both private and public banks, according to which they can consider the financial ratios to give credit to their customers and compare it with the ranking technique of horizontal ordering. This study was done to find the difference between the main changes of financial performance, and tried to find a sound relationship between liquidity, efficiency, investment, and profitability among the public and private banks. By using the statistical ways of computing the analysis of variance tow-way within-subjects (ANOVA), it was found that there is no difference between the general financial operations and the decision of the managers of the private and public banks of the two provinces; West Azerbaijan and East Azerbaijan. Then,By using the T-test it was found that there is no difference between the sub financial operations (such as liquidity, profitability, efficiency and investment) that may affect the decision making process of the bank managers of the private and public banks of the two provinces;West Azerbaijan and East Azerbaijan.