ارزیابی عملکرد متوازن با تأکید بر شاخص‌های BSC (مورد: شرکت‌های کاشی و سرامیک استان یزد)

In today's competitive world, many manufacturing and service companies, have been forced to proceed new management approaches. Among these approaches, can be noted new methods of performance evaluation that have an important role in improvement of organization performance. Balanced scorecard is one of the recent management innovations that evaluated organization from the four major management perspectives with the aim of providing a comprehensive view of business for executives. But a key component to any BSC is the baseline or benchmark against which performance is measured. Without a standard or a baseline, evaluation is impossible. However, standards are hard to determine and can be misleading. To solve this problem, integrated DEA and BSC model is proposed. Data envelopment analysis model is method based on mathematical programming and a non-parametric approach that used in evaluating the relative efficiency of decision making units with multiple same inputs and outputs. Since DEA is based on relative analysis, the decision unites evaluated against each other thus by combining the BSC with DEA we overcome one of the major obstacles of BSC, namely, the need to determine standards. In this paper a new model of balanced DEA-BSC is offered. The main advantages of the proposed model are providing a comprehensive insight of business for executives, a balanced assessment based on all BSC Indicators, and creation balance between them, linearity and flexibility of model and high separation power. Finally, the experience of using the proposed model in performance evaluation of Yazd Tile and Ceramic Companies is presented.