Given the increased discussion on the development of metrics to manage intangible resources, there is a need for a review of the most important tools available to managers for this purpose. This article reviews four measurement systems currently popular among practitioners: (i) human resource accounting; (ii) economic value added; (iii) the balanced scorecard; and (iv) intellectual capital. The...

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...

Background and Objectives: Balanced Scorecard is an increasingly popular tool for performance evaluation. Healthcare organizations have broadly adopted this method for implementing their strategic plans. There is, however, increasing concerns on barriers to balanced scorecard implementation. Built on the fundamental impacts of organizational culture on hospital performance, this study explored ...

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...

Human resources are employees or individuals who play an important role in the success of a company. scorecard is part Balanced Scorecard that can be used to measure HR performance. This study aims analyze measurement human resource performance with method approach at PT. ISM Pontianak, West Kalimantan Province. The this research descriptive and cross sectional. type data primary data, which ob...

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...

The performance improvement process is a critical component of the strategic planning process. Call it by any name, the process is very vital, and it has always been practised by many companies worldwide for a long time. This process has been recently dubbed as the balanced scorecard. The balanced scorecard is a system of combining financial and non-financial measures of performance in one sing...

The socio-technical theory is concerned with human well-being; it is democratic, humanistic and provides both freedom and knowledge to those who are part of it. Balanced scorecard is an approach that assesses whether the organization is meeting its objectives in terms of vision and strategy. It measures four perspectives: financial, customer, internal business processes and innovation & learnin...

Kaplan and Norton’s Balanced Scorecard is a management tool that supports the successful implementation of corporate strategies. It has been discussed and considered widely both in practice and research. By linking operational and non-financial corporate activities with causal chains to the firm’s long-term strategy the Balanced Scorecard supports the alignment and management of all corporate a...

In this paper, we propose a novel balanced scorecard design based on fuzzy analytic network process and then conduct performance evaluation through a case study. After analyzing the related works about balanced scorecard design and the algorithm of fuzzy analytic network process, we illustrate the improved balanced scorecard design. Firstly, the basic concepts for the balanced scorecards are in...