Project Management Based on the Decentralized Profit-Center business Model Using the Data Envelopment Analysis Method: A Case Study of Aliabad Power Plant Gas Station

Kianmehr, Sepideh; Ghiasi, Mojtaba

doi:10.22075/mmsd.2026.39367.1019

Project Management Based on the Decentralized Profit-Center business Model Using the Data Envelopment Analysis Method: A Case Study of Aliabad Power Plant Gas Station

Document Type : Original Article

Authors

Sepideh Kianmehr ¹

Mojtaba Ghiasi ²

¹ Industrial Management- Production and Operations, Shahroud University of Technology, Faculty of Industry and Management, Shahrood, Iran. 3pd.k9819@gmail.com

² Professor, Department of Industrial Management, Shahroud University of Technology, Faculty of Industry and Management, Shahrood, Iran. mogshu@gmail.com

10.22075/mmsd.2026.39367.1019

Abstract

Today, in a changing and highly competitive world market technology, organizations are increasingly using business models for profit centers. Dividing a business into independent divisions, called profit centers, means that the decision-making power of central management is transferred to other management levels. For this purpose, activities of each profit center are used to allocate resources optimally, reduce the cost and time of the project, and finally, get the most out of the profit of each profit center, which maximizes the total project profits. In this paper, DEA is used for Project management and planning, performance evaluation, and measure the relative efficiency of activities. Applying the models and concepts of this research in reconstruction, assembly and disassembly project of Aliabad Gas Power Plant station will reduce the time of activities and disposable resources and the amount of resource utilization required and, as a result, reduced costs, this cost reduction also improves the efficiency of profit centers and increases the profitability of the project.

Keywords

Data Envelopment Analysis (DEA)

Reallocation

Resource sharing

Efficiency

Profit-center

Subjects