重要性-绩效分析的操作化:九类别划分及其在绿色实践与财务评价中的检验

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

Technological and Economic Development of Economy · 2022
被引 9
人大 A-

中文导读

提出一种基于分类理论的数学方法,将重要性-绩效矩阵划分为九类别并引入置信水平,帮助管理者更精准地优先处理属性,并在教育餐厅绿色实践和财务绩效评价中验证了有效性。

Abstract

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.

重要性-绩效分析九象限分类绿色实践财务评价