چكيده به لاتين
In order to development, growth, and sustainability in today’s competitive market, organizations need to a performance measurement system, which can evaluate their efficiency, effectiveness of organization’s plan, processes, and human resource. The effectiveness of a performance appraisal system depends on the number of suitable indicators and measures for it to fit into. The present study tries to present a new approach to select the appropriate indicators by introducing a quantitative model using a balanced scorecard and data envelopment analysis model. Also, in the last two centuries, the trend of the market has been such that industries have always been moving towards monopolization, and it is difficult to enter the new companies. In this limited area of competition, and given the importance of scale, the size of the organization has increased the move towards the creation of specific companies called holding companies so that the subsidiaries compete in addition to communicating and creating value added. One way to achieve this goal is to integrate organizations or companies. In this research, we try to examine the impact of organizational mergers on the selection of indicators.