عنوان مقاله [English]
Introduction: One of the most important departments in the organizations is related to the financial actions because the financial data are known as the bases for many decisions, guidelines and the management strategic & compiling the program and the policy of budget organization.
In regard to evaluating the financial actions and compiling the policies & budget plans, the organizations are used the common techniques for analyzing indexes, quantitative parameters although these kinds of techniques are prepared the useful information but due to non-mentioning all indexes and criterions, the comprehensive image will not achieve by these actions and plans and the achieved results don’t have the definite credit.
As the financial indexes and budget are covered different parts in this sector. So every organization or sector can have some strength or weak points in these sectors. Therefore, using the scientific models for evaluating the financial actions and budgeting has the special effect in the results of evaluating making goals for policies, and decisions because of mentioning the different indexes in different sectors simultaneously.
Method: Research method in this study is descriptive and developmental. The financial actions of water and wastewater companies are evaluated based on indexes in the subject of finance, operation, employees, consumers, allocating resources and the management process after identifying their sizes with combing the models of TOPSIS, ELECTRE , TAXONOMY-NC and TAXONOMY-CL in this article and finally using the above models are suggested in the different process of budgeting operation.
Results: The achieved result are shown the models of MADM is an efficient tool for recognizing the financial actions, defining the effective indexes, compiling the procedures of budgeting operation, giving over the authority, evaluating operation, starting management of the expenses and operating the existing capacities