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In this research, due to pointing out to implementation of general policies of constitution, 44 article, which within last years, has been emphasized by superior leader as an important economic policies for desired economic growing, decreasing exorbitant expenses of production and being free from government fairs unefficient operation, this question is asked : does the implementation of general policies of constitution 44 article, help to performance and productivity important of one of the biggest government fairs which is transferred to private sector or not? The aim of this research is evaluation of the successlevel of mentioned fair belong to discussed policies and also if the result is not positive finding the reasons and presenting a solution for it.
This research is done in aluminium company wich more than 70% of it,s stock is given to private sector throughout the stock exchange and auction. And it has been done 1384 to 1389 wich is devidede in to three different ownership period: governmental ownership (in 1384 and 1385 which the management and the ownership of company was in control of government) semi – private ownership (in 1386 and 1387 which a part of ownership was transferred to private sector but the management was in control of government yet) and private ownership (in 1388 and 1389 which management and more than 70% of the ownershipwas transferred to private sector). Due to existence of enough information about performance and productivity criterion of this company, more than 52 performance and productivity evaluation criterion has been considered and analyzed. In this research the criterion of company according to every one of the performance and productivity criterion, before, during and after transferring to private sector, with the use of description statistics, financial statement, performance reports and by Expert choice software and hierarchical order analyzing process, has been ranked and tested.
the result of this research shows that although the level of all company,s performance and productivity during private ownership period has been improved in compare with semi – private ownership period, but not in compare with governmental ownership period. At least depends on gain results it has been suggested that, in addition to paying more attention to modifying the capital structure and stock holder equity and also serious and practical planning with using Target Based Costing System for improvement of performance and productivity indexes, the needed background and situation to gain considered aimes be provided more than ever.
Islamic Azad University
Faculty of Management-Department of Accounting
The Impact of Implementation of Article 44 General Policies Constitution on Performance and Productivity of Iralco
M. Zanjirdar Ph.D.
1- Zhanghki Huang , 2010
2- Narjess Boubakeri ,1994
3- Jean Claude Cosset,1994
4- Willim Magginson,1996
5- Robert Nash, 1996
6- Mathias Van Randenborg,1996
7- Bernardo Bortolott,2000
10- Cloud Cosset- Bobakery ,1994
12- Bernard & Bortoly,2000
13- Zhanghki Huang , 2010
16- Zhanghki Huang , 2010 ,101
25- Francois Quesnay
26- Littre ,1883
27- Fredrick W. taylor
28- Frank and Lillian Gilbreth
39- partial productivity
1-Total factor productivity
41- total productivity
42- multi factor productivity
43- comprehensive total productivity
44- Zhanghki Huang , 2010
45- Narjess Boubakeri ,1994
46- Jean Claude Cosset,1994
47- Willim Magginson,1996
48- Robert Nash, 1996
49- Mathias Van Randenborg,1996
50- Bernardo Bortolott,2000
52- Zhanghki Huang , 2010