مدیریت مالی هوشمند

مدیریت مالی هوشمند

طراحی مدل تصمیم‌گیری مبتنی بر مدیریت مالی برای ارزیابی کارایی هزینه‌ای و تخصیص بهینه منابع در استقرار نیروهای نظامی در مأموریت‌های بشردوستانه با تحلیل پوششی داده‌ها

نوع مقاله : مقاله پژوهشی

نویسندگان
1 گروه علم و فناوری، دانشگاه فرماندهی و ستاد آجا، تهران، ایران
2 گروه مهندسی صنایع، دانشگاه افسری امام علی(ع)، تهران، ایران
چکیده
در مأموریت‌های بشردوستانه که در شرایط بحران و با منابع مالی محدود انجام می‌شوند، نحوه تخصیص و مصرف بودجه استقرار نیروهای نظامی نقشی تعیین‌کننده در سرعت، هماهنگی و اثربخشی عملیات امدادی دارد. با این حال، عدم‌قطعیت اطلاعات، نوسان هزینه‌ها و تأثیر عوامل محیطی خارج از کنترل، ارزیابی دقیق کارایی هزینه‌ای یگان‌ها را دشوار می‌سازد و تصمیمات مالی را در معرض برآوردهای خوش‌بینانه قرار می‌دهد. هدف این پژوهش طراحی یک مدل تصمیم‌گیری مبتنی بر مدیریت مالی هوشمند است که با تلفیق تحلیل پوششی داده‌های (DEA) سه‌مرحله‌ای، شبیه‌سازی بوت‌استرپ و وزن‌دهی خبره‌محور به روش SWARA، کارایی تبدیل منابع مالی به خروجی‌های امدادی را در سه مرحله استقرار، پاسخگویی و نجات ارزیابی کند. در این مدل، ورودی‌ها بر اساس اصول دسترسی‌پذیری طبیعی و مدیریتی به هزینه‌ها و منابع قابل‌کنترل و غیرقابل‌کنترل تفکیک شده و ابعاد اقتصادی، اجتماعی و زیست‌محیطی به‌طور هم‌زمان لحاظ شده‌اند. نتایج در یک سناریوی واقعی مدیریت بحران نشان می‌دهد که با داده‌های قطعی تنها دو واحد از نه واحد تحت ارزیابی در مرز کارایی قرار دارند و پس از اعمال بوت‌استرپ این تعداد به یک واحد کاهش می‌یابد؛ همچنین مدل پیشنهادی در مقایسه با مدل CCR که پنج واحد را کارا معرفی می‌کند، تنها دو واحد را کارا تشخیص می‌دهد و بدین ترتیب از فراتخمین کارایی و در نتیجه تخصیص نادرست بودجه جلوگیری می‌کند. افزون بر این، برای ساختارهای نامحدب نسخه‌ای مبتنی بر اصل دسترسی‌پذیری آزاد ارائه شده است. نتایج SWARA نیز نشان داد که تخریب محیط زیست و زمان پاسخگویی بر هزینه استقرار اولویت دارند که لزوم گذار از کمینه‌سازی صرف هزینه به رویکرد «ارزش در برابر هزینه» را نشان می‌دهد. در پایان، با تحلیل حساسیت واحدهای ناکارا، راهکارهایی برای بازتخصیص هدفمند منابع مالی، بودجه‌ریزی مبتنی بر عملکرد و ارتقای شفافیت و پاسخگویی مالی در مأموریت‌های بشردوستانه ارائه شده است.
کلیدواژه‌ها
موضوعات

عنوان مقاله English

Designing a Financial Management-Based Decision-Making Model for Evaluating Cost-Efficiency and Optimal Resource Allocation in the Deployment of Military Forces for Humanitarian Missions Using Data Envelopment Analysis

نویسندگان English

Masoud Vaseei 1
Nader Shamami 1
Omid Veisi 2
1 Department of Science and Technology, University of Command and Staff, Tehran, Iran
2 Department of Industrial Engineering, Imam Ali Officer University, Tehran, Iran
چکیده English

In humanitarian missions conducted under crisis conditions with limited financial resources, the allocation and utilization of the budget for deploying military forces play a decisive role in the speed, coordination, and effectiveness of relief operations. However, data uncertainty, cost fluctuations, and the impact of uncontrollable environmental factors complicate the accurate assessment of unit cost-efficiency, often leading to overly optimistic financial estimates. This research aims to design a decision-making model based on intelligent financial management. By integrating a three-stage Data Envelopment Analysis (DEA), bootstrap simulation, and expert-based weighting via the SWARA method, the model evaluates the efficiency of converting financial resources into relief outputs across three phases: deployment, response, and rescue. In this model, inputs are categorized based on their accessibility (natural vs. managerial) and controllability, while economic, social, and environmental dimensions are simultaneously incorporated. Results from a real-world crisis management scenario indicate that, using deterministic data, only two out of the nine units under evaluation lie on the efficiency frontier; after applying the bootstrap method, this number decreases to one. Furthermore, compared to the CCR model—which identifies five units as efficient—the proposed model identifies only two as efficient, thereby preventing the overestimation of efficiency and the subsequent misallocation of budget. Furthermore, a version based on the principle of free disposability has been developed for non-convex structures. The SWARA results indicate that environmental degradation and response time take precedence over deployment costs, highlighting the need to shift from a focus solely on cost minimization toward a "value-for-cost" approach. Finally, through a sensitivity analysis of inefficient units, strategies are proposed for the targeted reallocation of financial resources, performance-based budgeting, and the enhancement of transparency and financial accountability within humanitarian missions.

کلیدواژه‌ها English

Smart financial management
Data Envelopment Analysis (DEA)
bootstrap
financial resource allocation
performance-based budgeting
military force deployment
humanitarian missions
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