سنجه‌های ارزیابی عملکرد بر اساس رویکرد ارزیابی متوازن (مورد مطالعه: شهرداری کرج)

In balanced-scorecard approach, the performance of an organization is not evaluated just against financial indices. The approach evaluates organization performance through four groups of factors namely finance, customers, internal processes, and leaning and growth measures. The method, in addition to the tangible assets of the organization, evaluates the organization intangible assets, which are of primary importance in today’s world, enabling the organization to compensate for the deficiencies. In the current study, the measures for performance evaluation have been developed based on balanced-scorecard approach (BSC) in Karaj Municipality. The study is descriptive-survey in nature as the researchers were not to change variables. Also, the method of eliciting data was upon the participants’ ideas. The research population consisted of 150 of the managers and the experts of Karaj municipality. The developed questionnaire was administered to the population and the frequency analysis of the collected data was done. Through factor analysis, the factors contributing to the strategic objectives of the municipality were extracted. The results show that the four measures of finance, customers, internal processes, and leaning and growth were of equal importance in an effort to achieve a strategic plan for municipality management. Thus, it is suggested that urban management design and implement the system based on the approach investigated in this study.