The globalization and increase of commercial complexities along with the considerable growth in technology have led to the development of methods and techniques of management accounting. On the other hand, regarding the increasing development and importance of these techniques, their performance evaluation has become very noticeable. The present survey has been done to study the efficiency and analyze the sensitivity of management accounting operational techniques and to determine the optimum structure for the petrochemical companies listed on the Tehran Stock Exchange. This survey is an applicable and one-step research. The applied strategy is an analysis one based on mathematical modeling and by using the data covering analysis technique. Collection of the information has been done by using both the documents and the questionnaire. The geographic scope of the survey is the petrochemical companies listed on the Tehran Stock Exchange and its time scope is the year 1390. Designing and performing the suitable modeling for data covering analysis, the efficiency of the petrochemical companies listed on the Tehran Stock Exchange was identified. The results show that 10 companies that are approximately 48% of the petrochemical companies have a perfect efficiency that is 1. Also, ranking of the inputs and outputs by SAW showed that the budgeting techniques and the investment rate of return respectively from among the inputs and the outputs have the most importance in the petrochemical companies listed on the Tehran Stock Exchange.
