Journal of Management and Business Solutions 3092-7226 In Press 2027 07 01 Designing Productivity Outcomes of Fixed Asset Revaluation Based on Matrix Processes Designing Productivity Outcomes of Fixed Asset Revaluation Based on Matrix Processes 1 15 EN Journal Article 2026 02 12 <p>The objective of this study is to design the productivity outcomes of fixed asset revaluation based on matrix processes. In terms of methodology, the study is exploratory and, through two qualitative and quantitative phases, seeks to achieve its analytical objectives by identifying emerging dimensions of the focal phenomenon and ranking the identified core dimensions within the context of petrochemical companies. In the qualitative phase, grounded theory analysis and interviews were employed, and through three stages of coding, a polygonal theoretical framework was developed. In the quantitative phase, based on a pairwise comparison matrix, the core components of the theoretical framework were examined in row “i” and column “j” to ultimately prioritize the core dimensions using matrix scoring percentages. The results obtained in the qualitative phase indicated that, based on conducting 14 interviews with qualified experts, a total of 208 open codes, 30 conceptual themes, 6 core components, and 3 structural categories were identified and presented within a polygonal framework. Furthermore, in the quantitative phase, the results indicated that the component of asset operational capacity is the most central productivity outcome resulting from the revaluation of fixed assets in petrochemical companies. This finding suggests that when asset values are revised based on real market conditions and current economic value, more accurate and realistic information becomes available to managers regarding production capacity, operational line capabilities, equipment depreciation, and cash flow generation power. Such information directly influences operational decision-making and enables more precise planning for maintenance, repair, and asset replacement.</p> https://www.journalmbs.com/index.php/jmbs/article/download/304/253