the balanced scorecard framework with a hierarchical, multilayer, and causal-effect structure can shed light on the growth path and pave the development steps, which in addition to monitoring the financial goals. it also considers and controls the other effective and driving factors. in this study, after reviewing the balanced scorecard, a model was proposed in addition to extract the strategic...

INTRODUCTION In many low income countries, the delivery of quality health services is hampered by health system-wide barriers which are often interlinked, however empirical evidence on how to assess the level and scope of these barriers is scarce. A balanced scorecard is a tool that allows for wider analysis of domains that are deemed important in achieving the overall vision of the health syst...

RESUMO Este relato técnico tem como objetivo apresentar a proposta de implantação do Balanced Scorecard em um escritório contábil para monitoramento planejamento estratégico que está sendo implementado e consequentemente mensuração resultados. Durante o processo estratégico, empresa reconheceu necessidade desenvolver uma ferramenta controle da performance seus objetivos estratégicos. Por meio r...

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...

The purpose of this research is to evaluate the effectiveness of implementation Quality Management System (ISO 9001:2000) in gas processing plants of National Iranian Gas Company using balanced scorecard approach. More specifically, we chose the balanced scorecard framework to examine five well-known gas processing plants in National Iranian Gas Company from four different perspectives in order...

The Directorate of Communications and Information Technology Transformation (CITT Directorate) have a task in realizing the strategic plan of the General Directorate of Taxes through the modernization of the IS / IT efficiently and optimally. To assess the level of efficiency and optimizing the use of IT, the measurement process is required on an ongoing basis. In this research, the measurement...

David Norton and I introduced the Balanced Scorecard in a 1992 Harvard Business Review article (Kaplan & Norton, 1992). The article was based on a multi-company research project to study performance measurement in companies whose intangible assets played a central role in value creation (Nolan Norton Institute, 1991). Norton and I believed that if companies were to improve the management of the...

The sustainable organizational change has an ever increasing importance, leading to the rethinking of the management and systems of performance measurement and monitoring within the companies. As a reaction to current economic phenomena, in the first section of this work we tried to bring out the need for using the couple Balanced Scorecard Corporate Social Responsibility by companies. Thus, co...

BACKGROUND Little attention has been paid to the need for accountability instruments applicable across all health units in the public health system. One tool, the balanced scorecard was created for industry and has been successfully adapted for use in Ontario hospitals. It consists of 4 quadrants: financial performance, outcomes, customer satisfaction and organizational development. The aim of ...