Identification and Ranking of Cost Reduction Challenges from the Viewpoint of Bank Melli Managers and Experts Using the Fuzzy Hierarchical Analysis Method

Document Type : Research Paper

Authors

1 Master of Science in Accounting, Shiraz University

2 Assistant Prof of Accounting, Shiraz University

Abstract

Since banks play a sensitive and key role in the growth and development of the country's economic system, the issue of reducing banking costs has always been the focus of experts. The main goal of the current research is to identify and rank the challenges facing the reduction of operational costs from the viewpoint of Bank Melli managers and experts and then provide guidelines to reduce these costs. Also, the statistical population of the research consists of 375 managers, assistants and experts of Bank Melli in the country during the period of 2022. In this research, the questionnaire tool was used to collect information, then the cost reduction challenges were prioritized through the fuzzy hierarchical analysis process using Fuzzy AHP software. The results of the data analysis using SPSS26 software also indicate that the most important cost reduction challenges of Bank Melli include managerial, organizational, information technology, operational, environmental and financial challenges. In addition, the findings indicate that among the challenges affecting the reduction of operational costs of the Bank Melli, the challenges of information technology have won the first rank, which indicates the great importance of information technology in the banking industry. The next ranks are assigned to managerial, organizational, environmental, financial and operational challenges. In this way, by solving the challenges of reducing the costs of the National Bank, in addition to optimizing the bank's cost management system, the bank's efficiency level will also increase.

Keywords

Main Subjects

References

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Journal of Accounting Advances
Volume 15, Issue 2
November 2023
Pages 221-262

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History

  • Receive Date: 27 September 2023
  • Revise Date: 15 April 2024
  • Accept Date: 15 April 2024

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