Designing a Network of Themes for Evaluating the Performance of Entrepreneurial Companies of Industrial Holdings with a Sales & Operation Planning Approach

Abstract

One of the most important measures in Iran is to provide conditions and activate all facilities and financial and capital resources to develop entrepreneurship and maximize the participation of entrepreneurial companies in economic activities. In the current era, dramatic changes in management knowledge have made the existence of an evaluation system inevitable, and proper performance measurement provides appropriate conditions for achieving business goals and success (Adeli, 2005). Thus, the present study was carried out with the aim of achieving a simple, practical and innovative performance evaluation model with a sales and operation planning approach to evaluate entrepreneurial companies of industrial holdings. In this research, documentary studies and then semi-structured interviews were performed with selected experts and notes were taken from them by qualitative thematic analysis method and the themes were categorized until theoretical saturation was achieved.  The present study is developmental-applied in terms of aim and field in terms of method. The statistical population consists of managers of four active holdings in the area of automobile parts manufacturing and in the qualitative section, it included shareholders or main owners of four automobile parts manufacturing holdings and academic experts. Using purposeful sampling method by conducting 12 individual interviews, after analyzing the data, 55 items were formed in the form of 7 main themes. Main themes included finance and shareholders, markets and customers, research and development, human resource, logistics, technology and information, and continuous internal improvement. By calculating the two indices of content validity ratio and content validity index, the validity of all factors and indices was confirmed.