سعید سعیدا اردکانی - Associate Professor, Department of Business Management, University of Yazd, Iran
علی مروتی شریف آبادی - Assistant Professor, Department of Industrial Management, University of Yazd, Iran
مریم جلالی - . M.A. Student in Industrial Management, Department of Industrial Management, Yazd Branch, Jahade Daneshgahi University, Yazd, Iran
محمود اقبالی زارچ - M.A. Student in Industrial Management, Department of Industrial Management, Yazd Branch, Jahade Daneshgahi University, Yazd, Iran

The comprehensive assessment model considers the financial and non-financial aspects as balanced scorecard. Also, for more comprehensive results of the investigation, four aspects of the balanced scorecard were used and then by using fuzzy Delphi technique and experts' opinions, the standard aspects of each were achieved in two stages. To determine the importance of each aspect of BSC, the process of fuzzy hierarchical analysis was employed. The results showed that among the four aspects of balanced scorecard, the financial index has the greatest significance, the customer index is in second place, and the third place belongs to growth and learning, and internal processes are in fourth place. In the next stage, the companies studied in the previous level were ranked by fuzzy VIKOR technique according to the indices. The results reveal that company A has the best performance among the ten companies from the perspective of four indices.

Performance Evaluation, Balanced scorecard (BSC), Fuzzy Delphi technique, Fuzzy analytic hierarchy process (FAHP), Fuzzy Vikor