Identification and Ranking of Priority Small and Medium-Sized Enterprises (SMEs) in Gilan Province Based on Financial Indicators Using the Best–Worst Method (BWM)

Document Type : Original Article

Authors

1 Department of Accounting, Faculty of Management and Economics, University of Guilan, Rasht, Iran.

2 Assistant Professor, Department of Accounting, Faculty of Management & Economics, University of Guilan, Rasht, Iran.

3 Associate Prof, Department of Accounting, Faculty of Management and Economics, University of Guilan, Rasht, Iran.

Abstract

Background and Objectives: The accelerating pace of globalization and regional competition for attracting investment have made the identification and prioritization of industries a fundamental requirement of development planning. Guilan Province, despite its diverse potentials, faces resource constraints that necessitate a scientific approach to determining priority industries. This study aimed to identify and rank the province’s industries from a financial perspective.
Materials and Methods: This applied and descriptive–analytical research employed a multi-criteria decision-making approach using the Best-Worst Method (BWM). After a literature review and expert interviews, four financial indicators were finalized, and data were collected from 38 academic and industrial experts in the province.
Results: The findings showed that “financial performance,” with a weight of 0.430, was the most important criterion. The high-tech, pharmaceutical, and food industries ranked highest in priority, while construction materials and automotive parts had the lowest attractiveness.
Conclusion: By integrating financial indicators with the BWM method, the proposed model provides an analytical tool to support policymakers in optimal resource allocation and enhancing Guilan Province’s economic position.

Keywords

Strategic Value Chain Management
Volume 2, Issue 3 - Serial Number 6
October 2025
Pages 53-71

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History

  • Receive Date: 07 September 2025
  • Revise Date: 08 October 2025
  • Accept Date: 14 October 2025
  • Publish Date: 23 October 2025

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