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, inter...

higher education plays a very vital role in developing human resources as well as economic ones in every country. in so doing, the act of evaluation would help the decision makers as well as managers to spot the weaknesses to use the required provisions to work more effectively. the present study with a different approach toward the designing a comprehensive evaluation expert system using fuzzy...

Logistic performance measurement and management have always been a major concern for enterprises. The Balance Score Card (BSC) is one of the most used tools of performance management. This article explores a conceptual basis for understanding the development of a BSC oriented logistic performance using the ECOGRAI method. The first aim of our contribution is to present the method ECOGRAI/BSC in...

Strategic alignment is generally seen as an important driver for optimizing business performance. aligning internal resource capabilities and external opportunities superior To realize the suitability of Business IT strategies, a framework needed, namely Enterprise Architecture (EA). One frameworks EA The Open Group Framework (TOGAF). TOGAF method developing managing life cycle called Architect...

Recognizing that the strategic performance of a business can not be evaluated using traditional financial measures alone, the balanced score card (BSC) complements financial measures with non-financial measures in the expectation that the non-financial performance will drive the financial success of the business. However, when the BSC is deployed at the departmental level, the commonly used hie...