Authors : Zhaleh Sarabhemati and Babak Jamshidinavid
Abstract: Indicators uses are common and usual factors because of their assessments towards better managements of corporations. Indicators and operation assessment criterions definitions, following requirements 218 and 219 of fifth development program are important factors because of existence vacuum in an effective operation of assessment system in regional electricity corporations. This research has investigated operation assessment of regional electricity corporation by responsibility of assessment accounting and effect rate of investigating on accessible to aims of Tavanir specialty Mother Corporation. Research statistic sample includes 16 regional electricity corporations in all around the country and research time duration is from 1388-1393 which has been investigated by data paneling technique. Research conclusions represent that assessment indicators or investment responsibility measurement accounting are included investment return variables (ROI), remains profit (RI) and Economic Additional Value (EVA). Total efficiency and electricity accessible indicators have meaningful effect on production reserved coefficient but don’t have any effects on energy efficiency asset factor efficiency and finished price. Moreover, corporations operations of regional electricity has more power in production part than transition part.
Zhaleh Sarabhemati and Babak Jamshidinavid, 2016. Operation Evaluation of Regional Electricity by Responsibility of Assessment Accounting and Effect Rate of Investigating on Accessible to Aims of Tavanir Specialty Mother Corporation. International Business Management, 10: 6501-6511.