Sustainability performance measurement with Analytic Network Process and balanced scorecard: Cuban practical case
نویسندگان
چکیده
منابع مشابه
The Sustainability Balanced Scorecard –
Kaplan and Norton’s Balanced Scorecard is a management tool that supports the successful implementation of corporate strategies. It has been discussed and considered widely both in practice and research. By linking operational and non-financial corporate activities with causal chains to the firm’s long-term strategy the Balanced Scorecard supports the alignment and management of all corporate a...
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In recent years, the balanced score card (BSC) has been the focus of considerable methodology for strategic cost management in management accounting area since it was originally proposed by Kaplan ,R.S. and Norton, D.P. in 1992. BSC is an approach to performance measurement based on both financial and nonfinancial information from four perspectives which are called financial, customer, inter...
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In outsourcing, management seeks to achieve costs savings, operational efficiency, customer satisfaction, and/or company growth. We integrate the ANP with the perspectives in Balanced Scorecard (BSC) for IT outsourcing decision making. The proposed BSC-ANP model helps evaluate the impact of decision on firm performance and confirms the existence of indicator interactions.
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In this paper, we propose a novel balanced scorecard design based on fuzzy analytic network process and then conduct performance evaluation through a case study. After analyzing the related works about balanced scorecard design and the algorithm of fuzzy analytic network process, we illustrate the improved balanced scorecard design. Firstly, the basic concepts for the balanced scorecards are in...
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The balanced scorecard (BSC) is a strategic management method that links performance measurement to vision and strategies using a multidimensional set of financial and non-financial performance metrics. Although several studies have combined the BSC method with multi-criteria decision analysis methodologies, most of the research efforts do not consider the essentials of strategic and performanc...
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ژورنال
عنوان ژورنال: Production
سال: 2016
ISSN: 1980-5411,0103-6513
DOI: 10.1590/0103-6513.189315