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Search Results: 1 - 10 of 540 matches for " Balanced Scorecard "
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Research on Application of Balanced Scorecard in the Government Performance Appraisal  [PDF]
Daokui Jiang, Zuankuo Liu
Open Journal of Social Sciences (JSS) , 2014, DOI: 10.4236/jss.2014.29016

The Balanced Scorecard (BSC), a strategic performance management tool, is well received and applied by many world organizations; however government organizations have not really implemented it. Government management issue has no organic relationship with system innovation, institutional reform and transformation of functions. There is a lack of scientific and reasonable performance appraisal indicators for government reform, let alone the improvement of the government management level. The study was carried out to construct the Chinese government performance appraisal system using the BSC method, which mainly in the aspect of financial perspective, customer perspective, internal process perspective and learning and growth perspective. The application and implementation of the BSC can be an important measure of government management innovation, and plays an important role in the process of function transition and administrative system reform.

Balanced Scorecard and Efficiency: Design and Empirical Validation of a Strategic Map in the University by Means of DEA  [PDF]
Teresa García Valderrama, Vanesa Rodríguez Cornejo, Daniel Revuelta Bordoy
American Journal of Operations Research (AJOR) , 2013, DOI: 10.4236/ajor.2013.31003

The principal objective of the research reported in this article is to validate a Balanced Scorecard (BSC) model and a Strategic Map for the University by studying the relationships of efficiency between its dimensions. Subsequently, the validation is completed by establishing hypotheses of efficiency relationships between the perspectives proposed, employing Data Envelopment Analysis (DEA). Empirical evidence has been obtained on the validity of the proposed BSC for a unit of academic management in the university. The first contribution of this work is the establishment of a framework of analysis of the hypothetical cause-effect relationships in the BSC in university institutions. The second contribution is to obtain the determining factors of the performance in this type of institution and, therefore, the Strategic Map. Specifically, these factors are: the participation of teaching staff in innovation activities; the number of doctorate-level staff; the academic subjects and credits in the Virtual Campus; and the scores in the surveys of student satisfaction. With respect to research, the determining factors of the performance are: the research sexennials; the funding obtained from contracts with companies; the number of research projects obtained; their financing; and the participation of teachers in these projects.

Application of AHP in the Design of a Strategy Map  [PDF]
Luis E. Quezada, Pedro I. Palominos, Miguel A. Gonzalez
iBusiness (IB) , 2013, DOI: 10.4236/ib.2013.53B028

This paper presents an application of the Analytic Hierarchy Process (AHP) to support the creation of a strategy map. A strategy map is a representation of the cause-effect relationships between strategic objectives of a Balanced Scorecard (BSC). The method proposed establishes the relationships that are important within the strategy map. The case of seven companies is presented, where the method is applied and the results are compared with the actual maps defined by the companies. The comparison is made to determine in which extend the proposed method is useful for establishing the causal relationships in a strategy map.

The Limits of the Balanced Scorecard  [PDF]
Ivo Hristov, Antonio Chirico
Open Journal of Social Sciences (JSS) , 2016, DOI: 10.4236/jss.2016.411004
Our research focuses on the limits of the Balanced Scorecard. The aim of the work is to provide a basis for in-depth study on the limits of the balanced scorecard. According to Tranfield et al. (2003) [1] we are tackling the topic through a systematic review of the literature. We reviewed articles published in 48 journals, in 3 different subject area of Academic Journal Guide (ABS) 2015: 27 Accounting journals, 17 General Management and Employment Study journals and 4 Strategy journals. This ensured an academic quality of these articles and for each subject area we chose amongst some of the 3, 4 and 4* journals. The contributions of research to the field and the lessons learned from these studies are discussed. Knowledge gaps in existing balanced scorecard research are identified, leading to consideration of several ideas for future research.
Developing a Framework for Entrepreneurs to Transform Their Ideas into Businesses: A Case Study in the Food Sector  [PDF]
Rami H. Alamoudi, Basim A. Alandijany
American Journal of Industrial and Business Management (AJIBM) , 2017, DOI: 10.4236/ajibm.2017.74032
Abstract: The term “entrepreneurship” refers to qualities and actions of individuals that involve taking the risks of venturing into new and unknown areas of work. It generally involves creating or setting up new enterprises that engage in activities that are significantly different from other enterprises around it. However, entrepreneurs face many obstacles, and a non-trivial number of ventures have sought to establish new businesses that could not come to fruition. In today’s competitive markets, various kinds of planning techniques have become a crucial element for both new and established businesses. This study covers some outstanding strategies, namely, the Blue Ocean Strategy (BOS), Balanced Scorecard (BSC) and Continuous Improvement (KAIZEN), which have proven their effectiveness in several global industries. Furthermore, the study provides an integrated framework that aligns these strategies to serve as guidance for entrepreneurs to transform their ideas into successful enterprises. Moreover, the study demonstrates a practical implementation of the framework in Talah Aljood Company, which was ranked first by Forbes Middle East in 2014 in the food and beverage sector. It is concluded that the gist of today’s successful enterprises is value innovation, planning and continuous improvement. Therefore, the developed framework covers these three pillars in an integrated manner to avoid any possible gaps that may occur during these phases.
Software de balanced scorecard: proposta de um roteiro de implanta??o
Hikage, Oswaldo Keiji;Spinola, Mauro de Mesquita;Laurindo, Fernando José Barbin;
Produ??o , 2006, DOI: 10.1590/S0103-65132006000100012
Abstract: since 1992, when robert kaplan and david norton developed the concepts of balanced scorecard (bsc), many companies that adopted these concepts and survived in a higher competitive environment charicterized of high number of mergers, purchases and shutdowns increased the volume of information in their database. so, in consequence of the adoption of bsc, there is the needed for implementing a computerized control system, due to the work with the bsc and the management of a great volume of information. in this context, when the companies decide to implement a bsc software, they faced two problems: how to choose the bsc software? how to implement the selected software? this study proposes to develop a guideline for the bsc software introduction based on a case study in a telecommunication company and the experience from the practice on implementing other systems.
El Cuadro de Mando Integral como instrumento de dirección en una organización de salud pública
Villalbí,Joan; Guix,Joan; Casas,Conrad; Borrell,Carme; Duran,Júlia; Artazcoz,Lucía; Camprubí,Esteve; Cusí,Meritxell; Rodríguez-Montuquín,Pau; Armengol,Josep M.; Jiménez,Guy;
Gaceta Sanitaria , 2007, DOI: 10.1590/S0213-91112007000100011
Abstract: objective: the balanced scorecard is a tool for strategic planning in business. we present our experience after introducing this instrument in a public health agency to align daily management practice with strategic objectives. methods: our management team required deep discussions with external support to clarify the concepts behind the balanced scorecard, adapt them to a public organization in the health field distinct from the business sector in which the balanced scorecard was designed, and adopt this instrument as a management tool. this process led to definition of the balanced scorecard by our management committee in 2002, the subsequent evaluation of the degree to which its objectives had been reached, and its periodic redefinition. in addition, second-level balanced scorecards were defined for different divisions and services within the agency. the adoption of the balanced scorecard by the management team required prior effort to clarify who are the stockholders and who are the clients of a public health organization. the agency's activity and production were also analyzed and a key processes model was defined. although it is hard to attribute specific changes to a single cause, we believe several improvements in management can be ascribed, at least in part, to the use of the balanced scorecard. conclusion: the systematic use of the balanced scorecard produced greater cohesion in the management team and the entire organization and brought the strategic objectives closer to daily management operations. the organization is more attentive to its clients, has taken steps to improve its most complex cross-sectional processes, and has developed further actions for the development and growth of its officers and its entire personnel. at the same time, its management team is more in tune with the needs of the agency's administrative bodies that compose its governing board.
Imelda R. H. N Imelda R. H. N
Jurnal Akuntansi dan Keuangan , 2004,
Abstract: At first introduced, balance scorecard is used by bussiness organization to measure performance of their activities, now balance scorecard is also used by public organization. A Public Organization is an organization intends to provide services to public, not for seeking profits. In order to used by public organization, a balance scorecard need to be modified. This essay discusses how to build a balance scorecard, which includes strategic goals, measures, targets, initiatives, and implementing balance scorecard to public organization. Abstract in Bahasa Indonesia : Saat pertama kali diperkenalkan, balanced scorecard digunakan oleh organisasi bisnis untuk pengukuran kinerja. Dewasa ini, balanced scorecard tidak saja digunakan oleh organisasi bisnis tetapi juga organisasi publik. Organisasi publik adalah organisasi yang menyediakan jasa pada masyarakat dengan tujuan bukan untuk mencari profit. Untuk dapat digunakan oleh organisasi publik, balanced scorecard tersebut harus dimodifikasi. Tulisan ini membahas bagaimana membangun balanced scorecard, meliputi menentukan tujuan strategis, ukuran yang digunakan, target yang ingin dicapai serta inisiatif, dan mengimplementasikan balanced scorecard pada organisasi publik. Kata kunci: balanced scorecard, organisasi publik.
Balanced Scorecard Implementation at Rang Dong Plastic Joint-stock Company (RDP)
Luu Trong Tuan
Management Science and Engineering , 2010,
Abstract: From the balanced scorecard (BSC) framework, which encourages the use of both financial and non-financial measures of performance, allowing the firm to pinpoint its strategic objectives via balancing four perspectives – financial, customers, internal business processes, and learning and growth – to measure firm performance (Kaplan and Norton, 1992; Kaplan and Norton, 1996b), the paper sought to explore how balanced business scorecards were designed and to what extent of success they were implemented at Rang Dong Plastic Joint-Stock Company (RDP) in terms of its organizational structure and company philosophy. Keywords: balanced scorecard; performance measurement
An Integrated Approach for Selecting Information Systems: A Case Study  [PDF]
Konstantinos Viglas, Panos Fitsilis, Achilles Kameas
Technology and Investment (TI) , 2011, DOI: 10.4236/ti.2011.22015
Abstract: There is agreement within the academia and practitioners that IT investments should be evaluated in order to be in agreement with the overall strategic objectives of an organization. Moving toward to this direction, the aim of this paper is to present a model that combines Balanced ScoreCard (BSC) methodology and a decision support method such as Analytic Network Process (ANP) for assisting the selection of an IT system. The proposed model provides a simple, flexible and easy to use approach that can be applied by organizations to support their investment decisions. The proposed approach is presented through a case study for selecting a Quality Management Information System for a large Greek retailer.
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