to survive in today’s competitive environment, companies need continues improvement to achieve goals such as increasing the accuracy of targeting, improving product or service. however, there is no improvement guaranty without performance evaluation. an organization must assess current performance before embarking on any improvement. if it does not, it will have no baseline from which to determ...

the purpose of this research is to evaluate the effectiveness of implementation quality management system (iso 9001:2000) in gas processing plants of national iranian gas company using balanced scorecard approach. more specifically, we chose the balanced scorecard framework to examine five well-known gas processing plants in national iranian gas company from four different perspectives in order...

Supply chain management has enabled organizations to accelerate many of the manual processes and information flows. In recent years, more emphasis has been placed on supply chain intelligence to identify new opportunities, win new businesses, and support optimal decisions to achieve competitive advantage. In this study, we have formulated a framework of value creation in supply chain management...

Several years ago we introduced the Balanced Scorecard (Kaplan and Norton 1992). We began with the premise that an exclusive reliance on financial measures in a management system is insufficient. Financial measures are lag indicators that report on the outcomes from past actions. Exclusive reliance on financial indicators could promote behavior that sacrifices long-term value creation for short...

Frustrated by the inadequacies of traditional performance measurement systems, some managers have abandoned financial measures like return on equity and earnings per share. "Make operational improvements and the numbers will follow," the argument goes. But managers do not want to choose between financial and operational measures. Executives want a balanced presentation of measures that allow th...

BACKGROUND The paper aims to review, design and implement a multidimensional performance measurement system for a public research hospital in order to address the complexity of its multifaceted stakeholder requirements and its double institutional aim of care and research. METHOD The methodology relies on a participative case study performed by external researchers in close collaboration with...

Problem statement: Based on the concept of Balanced Scorecard (BSC), this study was intended to assist the establishment of performance evaluation system for social education institutions in transforming phase. Approach: An evidence-based analysis was processed to examine the objectivity of the indicators and the weights of key factors of the current performance evaluation. Results: Based on th...

Balanced scorecard is increasingly being used as a strategic performance management tool in both public and private sectors. This adoption has encouraged evolution of the balanced scorecard methodology over the last two decades. Although, the available generations of this methodology are readily adoptable for private sector organizations, public sector organizations present diverse challenges f...

This paper studies the incentive effects of a balanced scorecard within a multitask agency framework under both formal and relational contracts. First, the main characteristics of the balanced scorecard are analyzed with respect to performance measure congruity. It is shown that under complete verifiability, a properly designed balanced scorecard is capable of perfectly aligning the interests o...

The adoption of the Balanced Scorecard philosophy of measure, monitor and manage by The Hospital for Sick Children (SickKids) has resulted in SickKids' staff understanding, appreciating and ultimately being able to accept the enhanced transparency and accountability around performance, at both the system and hospital levels. The leadership of the organization observed these differences after in...