First developed by Kaplan and Norton [Kaplan R. S., & Norton D. P. (1992). The balance scorecard – measures that drive performance. Harvard Business Review, 70(1), 71–79], balanced scorecard (BSC) provides an integrated view of overall organizational performance and strategic objectives. BSC integrates financial measures with other key performance indicators to create a perspective that incorpo...

Die Balanced Scorecard ist ein Planungsund Steuerungsinstrument, das in den 1990er Jahren von Kaplan und Norton in den USA entwickelt wurde. Dieses Managementkonzept sollte dazu beitragen, die Unzulänglichkeiten klassischer – vornehmlich finanzbuchführungsbasierter – Kennzahlensysteme zu beseitigen, indem eine umsetzungsorientierte Steuerung bei Bezugnahme auf die formulierten Ziele des Unterne...

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...

A range of influences, technical and organizational, has encouraged the wide spread adaption of Enterprise Systems (ES). Nevertheless, there is a growing consensus that Enterprise Systems have in the many cases failed to provide the expected benefits to organizations. This paper presents ongoing research, which analyzes the benefits realization approach of the Queensland Government. This approa...

Digital divides are the byproducts of the development of information technologies and digitalization. What concern most of the governments and the international organizations are the disturbance of the advancement of national competitiveness as well as the improvement of human lives caused by the presence of digital divides. Countries world wide have proposed numerous of strategies to reduce di...

Several innovative healthcare executives have recently introduced a new business strategy implementation tool: the Balanced Scorecard. The scorecard's measurement and management system provides the following potential benefits to healthcare organizations: It aligns the organization around a more market-oriented, customer-focused strategy It facilitates, monitors, and assesses the implementation...

INTRODUCTION / GOAL Using resources efficiently while raising the bar on quality is an ongoing struggle within the healthcare system. Achieving this delicate balance is a key determinant of an organization’s ability to meet its strategic direction. Recognizing that individual physician performance drives both cost and quality of care, Rouge Valley Health System, a twohospital and multi-site org...

The management of PT XYZ realizes that the company needs another method is able to comprehensively provide views with various approaches corporate strategy formulation. Management very aware even though has been established for more than 30 years, there are several conditions need be improved including 1) Data still not integrated, where data from each department collecting, managing and utiliz...

In this paper we present the Balanced Scorecard, a Strategic Control tool, which is quite famous all around the world and in the European countries. Its principle objective is to articulate planning decisions with control ones thanks to non-financial indicators. The Strategic Control and the Agency Theories constitute the foundation of this tool. But in Northern Europe, some specific Balanced S...