Measuring the performance of governmental organizations plays essential role on making strategic decisions. In this paper, we present an empirical investigation to measure the performance of 22 different branches of municipalities in city of Tehran, Iran. The proposed study uses data envelopment analysis (DEA) for measuring the relative efficiencies of various units. The proposed DEA uses fixed assets, employee expenses and total income as input and Green Space Development, Resumption and Waste, Development of Cultural Spaces as well as Improvement of Passages and highways are considered as the output of the model. The results indicate that 9 regions were operating efficiently and 14 regions were inefficient.

One of the most important issues in privatization is to measure the impact of such decisions on improving efficiency of governmental organizations. Privatization, in the past, has had both positive and negative consequences in different countries. Therefore, it is necessary to measure the impact of privatization in Iran to see the outcome of such decision. In this paper, we present an empirical study to measure the financial performance of the privatized firms three years before and three years after privatization happed using pairwise t-student. We use five financial figures of asset turnover, working capital turnover, return on assets, return on equity and earnings per share. The results indicate that there was no meaningful relationship between these financial figures before and after privatization occurred.