General and specific formalization approach for a Balanced Scorecard: An expert system with application in health care

The Balanced Scorecard (BSC) presents the essentials of strategic and performance management in clear, straightforward manner which is also usable in health care. If a BSC for a clinical department is an agreement, the first question to consider is the method by which it can be ascertained whether a strategy has been accomplished. There are many different techniques like AHP (analytic hierarchy process) and fuzzy systems to calculate indices. However, how does a formalized mathematical groundwork looks like that integrates current approaches and is still general enough to incorporate future expert systems with applications? The purpose of this paper is the formalization of BSC evaluation by respecting current research. The formalized expert system was implemented in an information system for health care management. 2010 Elsevier Ltd. All rights reserved.