Balanced scorecard helps organizations to streamline vision and strategy with business activities and measures actual organizational performance against preset goals. In addition this instrument is used to assess financial processes, customer relations, internal business processes and learning and growth characters of an organization. The purpose of this study is to recognize the role balanced ...

The balanced scorecard has been referred to as the management innovation of the century, and extensive articles have been written using case studies of organizations that use this performance measurement system. This article addresses the key issues of design and implementation with a step-by-step guide to how to design a balanced scorecard and lessons to avoid implementation problems in govern...

This research study presents the utilization of the balanced scorecard methodology as a means to measure performance for the Defense Logistics Agency Distribution Centers (DLA-DDC). The most critical performance metrics were selected and were placed into one of four scorecard categories of Cycle-Time, Quality, Financial, and Resource. A performance metric ballot has been constructed to select s...

This paper develops a controlling instrument for data warehouse systems based on the Balanced Scorecard BSC approach. On the basis of the technological aspects of data warehouse systems, the BSC perspectives are developed and populated with relevant objectives and measures for data warehouse success. These perspectives are integrated into a consistent data warehouse scorecard. Finally, this ins...

The development of the domestic tourism market, including Arctic zone Russian Federation, is important for overcoming consequences economic crisis caused by COVID-19 pandemic. A comprehensive and reliable methodology assessing potential necessary effective decision making attracting tourists. Based on analysis international experience tourist destinations, we identified shortcomings existing me...

This study aims to verify the influence of balanced scorecard implemented by Taiwan LED-listed companies on the accumulation of the intellectual capital with organizational commitment as an interference variable, management of human resource, finance, production and marketing departments and staff of production departments as research subjects. This study uses simple random sampling to select s...

Robert Kaplan's Balanced Scorecard has played an important and welcome role in the nonprofit world as nonprofit organizations have struggled to measure their performance. Many nonprofit organizations have taken both general inspiration and specific operational guidance from the ideas advanced in this important work. Their pioneering efforts to apply these concepts to their own particular settin...

In the era of globalization and outsourcing, Supply Chain Management (SCM) has become one of the leading business strategies for a company to gain competitiveness in the global market. To manage the supply chain efficiently and effectively, many companies realize the need for accurate SCM performance measurement. In spite of existing SCM performance studies, there are two kinds of limitations. ...

This paper proposes a preliminary model of a balanced scorecard for tourism destinations, with a specific emphasis on sustainable development. We begin with a review of the perspectives and critical performance variables for the traditional balanced scorecard. We then present empirical work based upon quantitative analysis techniques. A survey was completed by 1531 Spanish municipalities that a...

Both prior literature and reported managerial practices have claimed that the Balanced Scorecard is a management tool that can help organizations to effectively implement strategies. In this article, we examine some of the contributions, dilemmas, and limitations of Balanced Scorecards in health care organizations. First, we describe the evolution of Balanced Scorecards from multidimensional pe...