Das Konzept der Balanced Scorecard (BSC) ist relativ schnell nach den ersten Veröffentlichungen weltweit in die Führungsetagen vieler Unternehmen eingezogen. Auch in der Landwirtschaft scheint es als effizientes ControllingAssistenzsystem erfolgversprechend. Der Beitrag skizziert die besonderen Anforderungen an die Entwicklung und Einführung einer Agrar-BSC, um dieses Konzept für die landwirtsc...

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...

This paper evaluates a number of tools for the redesign of processes through the use of two case studies based in the UK Police Service. There is a particular emphasis on the use of Business Process Simulation in conjunction with Activity Based Costing and Activity Based Budgeting within the context of a Business Process Reengineering approach. The use of a balanced scorecard and marking guide ...

The Directorate of Communications and Information Technology Transformation (CITT Directorate) have a task in realizing the strategic plan of the General Directorate of Taxes through the modernization of the IS / IT efficiently and optimally. To assess the level of efficiency and optimizing the use of IT, the measurement process is required on an ongoing basis. In this research, the measurement...

David Norton and I introduced the Balanced Scorecard in a 1992 Harvard Business Review article (Kaplan & Norton, 1992). The article was based on a multi-company research project to study performance measurement in companies whose intangible assets played a central role in value creation (Nolan Norton Institute, 1991). Norton and I believed that if companies were to improve the management of the...

The sustainable organizational change has an ever increasing importance, leading to the rethinking of the management and systems of performance measurement and monitoring within the companies. As a reaction to current economic phenomena, in the first section of this work we tried to bring out the need for using the couple Balanced Scorecard Corporate Social Responsibility by companies. Thus, co...

E-business is far more about strategy than technology, and the strategy of e-business is very important in today’s dynamic and competitive environment. In this article, we describe a balanced scorecard-based framework in detail and discuss its potential e-business uses. This framework enables e-business managers to plan and allocate resources more effectively and align strategic objectives with...

BACKGROUND Little attention has been paid to the need for accountability instruments applicable across all health units in the public health system. One tool, the balanced scorecard was created for industry and has been successfully adapted for use in Ontario hospitals. It consists of 4 quadrants: financial performance, outcomes, customer satisfaction and organizational development. The aim of ...

The role of IT departments in organizations has changed considerably in recent years. This is mainly due to the need to develop competitive advantages to a business to remain a market leadership. Systems, being part of this technology, have become the core of many critical business processes, and this in turn has fostered the growth of systems development companies. However, in order for client...