نوع مقاله : مقاله پژوهشی
نویسندگان
1 دکتری حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه جامع امام حسین (علیه السلام)، تهران، ایران.
2 کارشناسی ارشد حسابداری، دانشکده مدیریت و حسابداری، دانشگاه آزاد اسلامی واحد قزوین، قزوین، ایران.
3 کارشناسی ارشد حسابداری، دانشکده مدیریت و حسابداری، دانشگاه شهید بهشتی، تهران، ایران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Using appropriate models for portfolio management and determining profitable products combination by considering legal constraints and ensuring achieving governmental major objectives is a concern of managers of governmental and sovereign agencies. So far, a model that can include principal and comprehensive indicators to manage and determine the composition of the business portfolio in organizations -such as defense organization- hasn't been offered yet. The first step is developing and presenting effective indicators of the business portfolio, and then localizing the proposed criteria for the organizations with local governance, at the next step, the importance of each indicator is determined and the final list of variables is approved using statistical tests and multivariate decision-making procedures. Finally, using the GE-McKinsey matrix, the Defense Industries Organization business portfolio has been developed. The results of this study show that the strategic nature of the product and its dependence on imports are the organization managers’ most important criteria in business diversification.
کلیدواژهها [English]