The Balanced Scorecard is a framework for strategic planning and performance management, which has the ability to provide executives and others in an organization a fast but comprehensive view of the business. Due to the complex relations and great amount of information, the most effective way to communicate this scorecard is visually. This study aims to develop an interactive scorecard visuali...

From the beginning, it is important to understand why measuring an organization's performance is both necessary and vital. An organization operating without a performance measurement system is like an airplane flying without a compass, a Formula One race car driver guiding his car blindfolded, or a CEO operating without a strategic plan. The purpose of measuring performance is not only to know ...

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 balanced scorecard has proved itself as a valuable strategic tool in measuring not only the financial performance, but also the customer focus, internal business processes and learning and growth of a company. To date, very little has been done to incorporate new breakthroughs in financial management in the financial perspective of the balanced scorecard. In this study, new trends in financ...

the study was designed to analyze credit receipt and enterprise performance by small scale agro based enterprises in the niger delta region of nigeria. a multistage sampling technique was adopted in selecting 264 agro based enterprises and 96 agro based enterprises that accessed informal and formal credit respectively. the heckman model was used to examine the factors affecting amount of inform...

Environmental issues have received considerable attention in the literature over the past few years; consider, for example, Burrit (2004), Hopwood (2009), Hubbard (2009), Masanet-Llodra (2006), and Schaltegger and Wagner (2006), to name but a few. Several factors have motivated companies to investigate and improve environmental performance (Länsiluoto&Järvenpää, 2008). Stakeholders, such as cus...

At a time when financial reporting is less than reliable, Behram Hansotia proposes that companies use a customer value scorecard to report statistics associated with customer lifetime value. These scorecards will clearly show if a company is making progress in increasing customer loyalty and share of wallet. C EOs, academicians and the financial community are all dissatisfied with the standard ...

What managers increasingly need is a performance measurement capability that supports a long term, forwardthinking strategic view across the entire organisation. They need a performance measurement framework that provides a view across a range of measures that encompass all of the key issues for continued financial success. A measure framework that itself helps improve performance by changing w...

internal audit is a process affected by an entity ‘s board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting and compliance. this definition reflects certain fundamental concepts. internal control is: • geared to achievement of objectives in one or more categories operations, repor...

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 ...