Modelling and Surveying Strategies by Using the Fuzzy Analytic Network Process (ANP) based on Balanced Scorecard (BSC)

There are some shortcomings using Balanced Scorecard for reviewing organizational strategies. This paper attempts to remove these weaknesses by combining the Fuzzy Analytic Network Process with Balanced Scorecard. Therefore at the first phase، perspectives، strategies and related indices according to different aspects of Balanced Scorecard have been specified and at the second phase، the strategies’ weights، and different aspects and indices of Balanced Scorecard have been determined by using experts’ views and the Fuzzy Analytic Network Process. Finally this model has been investigated in Gilan General Tax Affairs Directorate and the results have indicated that the first strategy weight (i. e. discovering new tax resources، optimizing the operations of discovering businesses units and identifying real income of economic activists) is 0. 30، the second strategy weight (i. e. developing culture، public curtsey in administrative system)، is 0. 25، the third strategy weight (i. e. human resources training and restructuring) is 0. 225 and the fourth strategy (i. e. developing IT) is 0. 225.