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...

We present and demonstrate a multi-criteria approach for evaluating R&D projects in different stages of their life cycle. Our approach integrates the balanced scorecard (BSC) and data envelopment analysis (DEA) and develops an extended DEA model. The input and output measures for the integrated DEA–BSC model are grouped in “cards” which are associated with a “BSC for R&D projects”. The BSC is e...

Ž . The balanced scorecard BSC has emerged as a decision support tool at the strategic management level. Many business leaders now evaluate corporate performance by supplementing financial accounting data with goal-related measures from the following perspectives: customer, internal business process, and learning and growth. It is argued that the BSC concept can be adapted to assist those manag...

Executive Summary Since Kaplan and Norton introduced the Balanced Scorecard (BSC) in the early 1990s, it has become widely adopted by companies and divisions within companies. The BSC was conceived as way to operationalize a company's vision and strategy. In this regard, it is a management system, or as the originators note, a tool for change within the firm or unit. Not surprisingly, the swift...

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...

in the last decades an increasing number of clubs, associations, and partnerships behind professional team sports have become business enterprises as well; as regards their income and number of employees, there are numerous companies managing sports clubs in the medium sized enterprise sector. by nature of being businesses that manage sports, successful performance is usually the number one str...

The Balanced Scorecard (BSC) came to the fore following drawbacks from using financial measures only to measure company performance. Managers are using BSC to communicate their strategy, for planning and controlling, for getting feedback and, for performance monitoring. This study examines the factors that influence managers to use the BSC. Identifying the factors will help to explain why some ...

a r t i c l e i n f o The objective of this paper is to demonstrate how the boosting approach can be used to define a data-driven board Balanced Scorecard (BSC) with applications to S&P 500 companies. Using Adaboost, we can generate alternating decision trees (ADTs) that explain the relationship between corporate governance variables, and firm performance. We also propose an algorithm to build ...