Strategic managers are consistently faced with the decision of how to allocate scarce corporate resources in an environment that is placing more and more pressures on them. Recent scholarship in strategic management suggests that many of these pressures come directly from sources associated with social issues in management, rather than traditional arenas of strategic management. Using a greatly...

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, internal...

abstract: background: depending on the importance of a good performance appraisal system to achieve organizational strategies, balanced scorecard technique provides a comprehensive foundation for interpreting and translating organization’s vision and strategy in a set of performance measures by regarding an overall view of organization in four perspectives included customer, internal processes,...

One of the most important issues in strategic management is enhancing employees’ motivation to contribute in the implementation of strategies; because they usually do not pay necessary attention to strategies. Accordingly, it is required to consider and calculate their roles in implementing strategies. In terms of employees’ role in the organization, they have managerial (goal setter) and/or no...

This study empirically examined the patterns and performance consequences of strategic changes of SMEs in response to environmental changes, based on longitudinal data from 102 Korean electronic parts SMEs for the period from 1990 to 2001. Using the dynamic analysis of strategic groups in the Korean electronic parts SMEs, this study found that four to five different strategic patterns (subcontr...

This study explores the link between financial performance and the formal strategic planning process, planning flexibility, and innovativeness of 448 firms in a multi-industry sample. The results suggest that firms’ formal strategic planning processes and planning flexibility are positively associated, and each is positively related to innovativeness. In addition, innovativeness fully mediates ...

This study intends to expand a set of proper performance evaluation indices which embraces strategies for sustaining top performance using SWOT analysis inside a balanced scorecard (BSC) outline for the large commercial bank branches in IRAN by operating a fuzzy Data Envelopment Analysis (FDEA). Through literature reviews and the banks’ experts and managers opinions and who have real practical ...

The unprecedented challenges such as massive customizations and unstable demands require the manufacturing systems to be more flexible in responding marketplace changes and the system disturbances. In flexible manufacturing system, tool allocation strategy which involves tool planning in the system and scheduling of parts and tools can strongly affect the system efficiency. Considering the basi...