چكيده به لاتين
The audit is a systematic, independent and codified process for obtaining audit evidence and its reality-based assessment in order to determine the extent to which audit criteria are met. The goal of establishing an institution, organization or business company is to profit and survive. To achieve this goal, organizations try to reduce their costs and increase their profits by increasing the productivity of the factors of production. Today, all countries in the world are looking for improvements in performance improvement, and one of the important issues that have emerged in organizations is the issue of performance management. Designing and deploying a performance management system is one of the effective mechanisms in developing the performance of the staff and the organization. Performance management By providing a clear organizational goal, turning them into a single, team, and individual goals provides a structured and effective management tool. In fact, managing performance is a comprehensive set of tools that can be used to measure the success of each unit. Work, each manager, and in general, maximized the organization. The value-creating process of continuous improvement in an organization requires extensive activities, according to the needs and conditions. Performance evaluation has been carried out more than ever through the use of financial indicators. Over the past two decades, issues such as organizational learning, knowledge creation and innovation capacity have been considered as determining factors for competitive advantage.
The purpose of this research is to design a comprehensive model for measuring and assessing the status of the implementation of the performance management system in government agencies by content analysis method so that it can eliminate the shortcomings of the subjective and selective attention of managers (assessors) in the evaluation.
In this study, three methods have been used to provide a performance management system audit template. The first method is content analysis, with the help of which the main criteria of the performance management system audit were developed. Then, by means of statistical methods, reliability and validity of the criteria were validated. Finally, using the method of data envelopment analysis, the ports of the subsidiaries of the ports were ranked. The results of this study, besides being able to be implemented effectively for planning and improvement in the ports and maritime organizations, can be used for other similar institutions.
