Combining the concepts of balanced scorecard, fuzzy set theory and entropy, a systematic fuzzy multiple criteria decision making (MCDM) for airlines operating performance evaluation is proposed. A hierarchical structure is constructed through the concept of balance scorecard includes four perspectives: finance, customers, internal business processes, and learning and growth. The triangular fuzz...

This article exploits a quasi-experimental setting to estimate the impact that a commonly used performance-related pay scheme had on branch performance in a large distribution firm. The scheme, which is based on the Balanced Scorecard, was implemented in all branches in one division but not in another. Branches from the second division are used as a control group. Our results suggest that the B...

ABSTRAK Penelitian ini dilatar belakangi oleh menariknya nilai perusahaan karena menggambarkan kondisi yang dapat mempengaruhi pandangan investor terhadap perusahaan. Tingginya kemakmuran pemegang saham bisa dilihat dari Pada awalnya didirikan dengan tujuan untuk memaksimalkan kekayaan pemilik atau saham. Meningkatkan mempunyai arti meningkatkan pendapatan dan menimalisir biaya keluar menghasil...

The balanced scorecard represents a technique used in strategic management to translate an organization’s mission and strategy into a comprehensive set of performance measures that provide the framework for implementation of strategic management. This article develops an incremental approach for decision-making by formulating a specific balanced scorecard model utilizing time-driven activity-ba...

RESUMO Este relato técnico tem como objetivo apresentar a proposta de implantação do Balanced Scorecard em um escritório contábil para monitoramento planejamento estratégico que está sendo implementado e consequentemente mensuração resultados. Durante o processo estratégico, empresa reconheceu necessidade desenvolver uma ferramenta controle da performance seus objetivos estratégicos. Por meio r...

The aim of this paper is to determine the level of compliance of AGIT model, developed during our previous research for measuring Scrum-based software development, with the information systems auditing criteria. For this purpose we use COBIT model. After a short introduction of Scrum, AGIT and COBIT, we perform comparison analysis of their indicators for software development. Then we upgrade AG...

This paper proposes Enterprise Business Intelligence Maturity Model that involves thirteen capacity factors, which are (Strategic Management, Performance Measurement, Balanced Scorecard, Information Quality, Data Warehouse, Master Data Management, Metadata Management, Analytical, Infrastructure, Knowledge Management, People, Organization Culture and Change Management). This key objective of thi...

OBJECTIVE to propose a set of indicators as a management tool for a clinical laboratory, by using the balanced scorecard internal business processes perspective. MATERIAL AND METHODS indicators proposed are obtained from different sources; external proficiency testing of the Valencia Community Government, by means of internal surveys and laboratory information system registers. One year testi...

The balanced scorecard (BSC) provides an enterprise view of an organization’s overall performance. It integrates financial measures with other key performance indicators around customer perspectives, internal business processes, and organizational growth, learning, and innovation. The strategy planning is a virtual necessity for business activities, and this paper presents the use of the analyt...

the credit portfolio management and the optimal credit portfolio selection are identified as one of the most effective factors in banks’ credit risk. two main strategies in this regard include diversification versus concentration. in this study, at first, the status of diversification of iran’s banking sector is analyzed, then the relationship between diversification of the credit portfolio and...